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(1963) 2 MLJ 71 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice G. R. Jagadisan and Mr. Justice K. Srinivasan
Case Number(s) : T.C.Nos. 161, 170, 171 and 172 of 1959. (31st Bhadra, 1883, Saka)
Judgement Date :
Friday 22nd of September 1961
| A. V. Pachiappa Chettiar and Brothers, Kaveripatnam | .....Appellant(s) | | Versus |  | | The State of Madras represented by the Assistant Commercial Tax Officer, Krishnagiri | .....Respondent(s) |
Madras General Sales Tax Act (IX of 1939), section 5 (vii) and (viii) — “Manufactured Product” — Meaning and connotation of — “Tundu Tobacco” — If manufactured product for purposes of assessment.

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