1956 (1) TMI 17

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....442 of 1951. The plaintiff company sued the State of Madras for recovery of a sum of Rs. 7,121-11-4 together with interest at six per cent per annum on the ground that the sums claimed represented illegal levy of tax claimed by the Government and paid by the assessee. This was resisted by the Government on various grounds which have been referred to in the judgment of the Principal City Civil judg....

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....eneral Sales Tax Act, section 3(2)(1), and therefore the said tractor was not a motor vehicle subject to the additional levy of tax. This decision, the learned counsel for the State concedes, applies to his appeal and the appeal is therefore not competent in view of the ruling of the Bench. Therefore that appeal fails and the levy of an additional sales tax on the motor vehicle cannot be sustained....

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....lectrical goods", the component part there- of, which is not sold as an independent item of goods, cannot be treated as such as the goods sold. In my view, this decision covers the appeal and, therefore, the appeal in so far as it relates to the levy of tax on electrical goods will have to fail. But the learned counsel for the State points out that a further item of a refund of tax, namely, a sum ....