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1983 (2) TMI 252

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..... ent of the Court was delivered by   VENKATARAMIAH, J.-This appeal is filed against the judgment dated November 21, 1978, of the High Court of Kerala in Jay Engineering Works Ltd. v. State of Kerala [1979] 43 STC 492. In Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Motor Industries Co., Ernakulam (Civil Appeal No. 210 of 1983 decided today) [1983] 53 STC 48 .....

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