1970 (3) TMI 126

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....rred by the State and are directed against a common assessee and they relate to two separate assessment 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 u....

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....suaded to agree with this submission on behalf of the State. Whether a typewriter ribbon is a part 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 Tribu....