DIVAN, J. - The first petitioner in this special civil application is a partnership firm registered under the Indian Partnership Act and the second petitioner is a partner of the first petitioner-firm. The respondent is the Sales Tax Officer at Jamnagar. The first petitioner was constituted as a partnership firm on 8th November, 1960, with the object of carrying on the business of manufacturing and selling vegetable oils. On 8th November, 1960, the first petitioner-firm purchased the machinery of M/s. Kailas Oil Mills by a sale deed also bearing the date 8th November, 1960. The amount paid by the first petitioner-firm for the purchase of that machinery was Rs. 35,001. M/s. Kailas Oil Mills from whom the petitioner-firm purchased the machinery was a partnership firm engaged in the business of manufacturing vegetable oils and also in the business of purchasing and selling groundnuts and groundnut oil. According to the petitioners, at the time when the machinery was purchased on 8th November, 1960, by the first petitioner-firm, M/s. Kailas Oil Mills had already stopped their business and had already disposed of their stock of groundnut and groundnut oil, as well as other furn