1970 (3) TMI 126

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....ed 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 under section 5(1) of the Mysore ....

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.... 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 Tribunal's order that a catalogue and price....