MANASH NATH ROY, J.

( 1 ) THIS appeal under Clause 15 of the Letters Patent is directed against the Judgment and order dated 13th May, 1973, whereby P. K. Banerjee, J. , discharged Civil Rule No. 4279 (W) of 1968.

( 2 ) THE appellants at all material times, as co-partners of Howrah Wire Industries (hereinafter referred to as the said Wire Industries) carried on business amongst others in the manufacture of wire, wire-nettings and different kinds of machineries for the purpose of manufacture of machineries for making barbed wire, wire nail, staple, panel pin and wire drawing at 59, Canning Street and held certificate of registration No. AT/3347a under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act ). They were also co-partners in another business under the name and style of Howrah Steel and Wire Products (hereinafter referred to as the said Wire Products) at the said address of 59, Canning Street, under registration certificate No. AT/3755a issued under the said Act and employed amongst others in the manufacture of mild steel wire and galvanised wire.

( 3 ) IN or about 1960, the appellants transferred machineries on diverse dates worth about Rs.

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