STATE OF TAMIL NADU Vs. NATIONAL TRADING COMPANY

JUDGEMENT

(1.) THE defendant in O.S. No. 161 of 71 on the file of the court of the subordinate Judge of Tuticorin is the appellant herein. THE defendant-appellant is no other than

(2.) THE respondent herein, a Partnership firm is a dealer in matches. THEre were also certain others who were not only dealers in but were also manufacturers of matches. All of them were assessed to tax under the Central Sales Tax Act, 1956

(3.) IT will be seen from the above issues, that issues Nos. 1 to 3 have no reference to the facts of the respondent's case and only issues Nos. 4 to 7 are relevant for the respondent's case. As we have pointed out already, the learned Subordinate Judge has decreed the suit for the entire amount claimed by the respondent herein. IT is against this judgment and decree of the learned Subordinate Judge dated 16th December 1972 that the defendant in the suit has filed the present appeal.