1977 (1) TMI 143

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....ions relate to the same matter in respect of the same respondent for different years. The respondent is an institution carrying on a co-operative research in textile industry and it is supported by the Council of Scientific and Industrial Research of the Government of India. This organisation comes under the overall administrative control of the Government of India, and it is financed in equal pro....

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....cotton yarn and cotton waste resulting out of the research, which the respondent carries on with the cotton purchased by it, would constitute sales liable to tax under the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act, or not. The Tribunal, after referring to the above facts, came to the conclusion that the respondent was not engaged in the carrying on of any business ....