Judgment

R. S. PATHAK, J:- The first petitioner, M/s. Sahney Steel and Press Works Ltd. (hereinafter referred to as "the Company"), is a public limited company having its registered office and factory at Hyderabad. The second petitioner, Shri Bhupendra Singh Sahney, is a Director and shareholder of that company. The company has branches at Amritsar, Bangalore, Bombay, Calcutta, Coimbatore and Delhi. The registered office of the Company at Hyderabad is registered as a dealer under the Central Sales Tax Act as well as under the Andhra Pradesh General Sales Tax Act.

2. The Company is engaged in the manufacture and sale of stampings and laminations made out of steel sheets which are utilised as raw material for making electric motors, transformers and similar goods. The branches of the company are mainly engaged in effecting sales and looking after the sales promotion and liaison work. The company manufactures (a) standard goods according to the companys own designs and specifications, (b) non-standard goods according to the designs and specifications supplied by customers. In the course of its normal business the registered office despatches both standard and non-standard goods manufact