1969 (1) TMI 51

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..... .P. Singh and A.G. Pudissery, Advocates, with him), for the appellant.   Miss Bhuvanesh Kumari, Advocate, and O.C. Mathur, Advocate of J.B. Dadachanji and Co., for the respondent.   --------------------------------------------------   The judgment of the court was delivered by   SHAH, J.-In this case the basic facts which gave rise to the appeal are identical with the facts .....

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..... s applicable at the material time was different. But in the assessment and collection of tax the liability has to be determined by the provisions of the Central Sales Tax Act. That was expressly so decided in Travancore Rubber and Tea Co.'s [1967] 20 STC 520, case. The court in that case held that a person who carries on the business of growing rubber trees, collecting latex and converting it into .....

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