V GOVINDARAJAN Vs. GOVERNMENT OF PONDICHERRY

JUDGEMENT

(1.) THIS is a petition to revise the order of the Sales Tax appellate Tribunal, Pondicherry . Three points were in dispute before the Tribunal, namely, (1) whether the rejection of the petitioners'accounts was proper " (2) whether the assessment of tax on the sales of leather cases for transistors as accessory was proper " and (3) whether the assessment of tax on the sales of leak-proof battery cells as spare parts of transistors instead of as electrical goods was correct " The tribunal decided all these three points against the petitioners and hence the present revision petition.

(2.) AS far as the first point is concerned, having regard to the materials available, the learned counsel for the petitioners does not pursue the same.