1975 (3) TMI 122

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....ents herein constituted a firm of partnership having head office at Madurai and a branch at Coimbatore. One of the partners had a separate sales depot of his own at Madras and the other partner had two other sales depots of his own, one at Tiruchirappalli and another at Salem. These two respondents were manufacturing appalams known as "Ammami Appalam", in a unit at Kallidaikurichi. The manufacture....

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....ams and that they have simply divided the manufactured appalams among themselves and that there was no sale in fact by the Kallidaikurichi unit either to the individual partners or the firm at Madurai or Coimbatore as such. Accordingly, the Tribunal set aside the assessment orders. We are in entire agreement with this order of the Tribunal. It is seen from the facts that no capital was invested....