1966 (9) TMI 116

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....er / Decisions)<br>Dated:- 22-9-1966<br>Civil Appeal No. 555 of 1965 - -<br>CST, VAT & Sales Tax<br>SHAH J.C., RAMASWAMI V. AND BHARGAVA V. JJ. &nbsp; ----------------------------------------------....

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.... present case, we are called upon to construe the meaning of sec- tion 8-B(2) of the Madras General Sales Tax Act, 1939. The language of the two statutes is substantially the same. This Court has h....