Judgment

SIKRI,, J.

( 1 ) THESE two appeals by special leave are directed against the judgment of the High court of Madras, dated 18/01/1963, in Tax Cases Nos. 189 and 192 of 1961. The respondent, M/s. Simpson and Co. Ltd. , hereinafter referred to as the assessee, is a dealer in motor-cars, motor parts, and accessories and it also dealt with the sale of Perkins Diesel Engines. For the assessment year 1950-51, the assessee was assessed to sales tax under the Madras General Sales Tax Act, 1939, hereinafter referred to as the Act, on a taxable turnover of Rs. 10,55,070-4-0 representing 70 per cent. of the value of the said diesel engines supplied and fitted to the chassis of the customers vehicles. For the assessment year 1954-55, the disputed turnover in respect of diesel engines was Rs. 5,23,380. 00 representing the value of the Perkins Diesel Engines. The assessee appealed to the appellate authority, Appellate Assistant Commissioner of Commercial Taxes, without any success. The assessee then filed a second appeal to the Sales Tax Appellate tribunal. The tribunal heard these appeals together with other appeals of the assessee for the years 1951-52, 1952-53 and 1953-54. All the appeal