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(1963) 2 MLJ 520 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice K. Srinivasan and Mr. Justice T. Venkatadri
Case Number(s) : T.C. No. 184 of 1962. (Revision No. 68). (13th day of Vaisakha 1885, Saka).
Judgement Date :
Friday 03rd of May 1963
| Bangalore Emporium, 6, Old Club House Road, Mount Road, Madras | .....Appellant(s) | | Versus |  | | The State of Madras represented by the Deputy Commercial Tax Officer, Mount Road Division, Madras | .....Respondent(s) |
Madras General Sales Tax Act (I of 1959), section 8, Item 4, Schedule III — Assessee — Dealer in cloth having a tailoring section also — Sale of cloth and charges for making garments — Two distinct and separate transactions — Exemption from liability to tax.

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