TMI Blog1970 (3) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... sment years. The respondent is a manufacturer of typewriter ribbons with a branch office at Bangalore. During the assessment years 1964-65 and 1965-66, it submitted returns in regard to the sales of such article. The assessee contended that it was liable to pay sales tax as per the general provision under section 5(1) of the Mysore Sales Tax Act, 1957, at 2 per cent. of the turnover. The assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a typewriter is to be considered in the light of what is meant by a typewriter in the commercial sense. It is clear from the order of the Appellate Tribunal itself that a typewriter ribbon is not ordinarily manufactured or supplied by manufacturers of typewriters. It is also seen from the Tribunal's order that a catalogue and price list issued by a manufacturer of typewriter, namely, J.K. Mach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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