1954 (3) TMI 48

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....the partners of the firm of G.T.R. Company. The firm consists of three partners as is clear from the evidence of P.W. 2 who says that one Thirunavukkarusu, one of the partners, has left the place. The prosecution is under Section 15(h) of the Madras General Sales Tax Act, 1939, for wilfully acting in contravention of Section 13 of the Act. Under Section 13 of the Act every registered dealer and ev....