RAMAKRISHNAN, J.

This revision case is filed against the order of the Madras Sales Tax Appellate Tribunal in T.A. No. 21 of 1963 by the petitioners who are the assessees. The petitioners are Mahendra Kumar Ishwarlal and Company, jaggery and foodgrains merchants at Tirupathur. The petitioners constitute a firm comprising of four partners, with shares noted against each as below :

1. Chunilal Bhagavandas ... Re. 0-2-0 2. Ranchoddas Ramdas ... Re. 0-2-0 3. Mahendra Kumar Chunilal ... Re. 0-6-0 4. Ishwarlal Ranchoddas ... Re. 0-6-0

It may be mentioned that No. 3 is the son of No. 1 and No. 4 is the son of No. 2. There is a Bombay firm known as "Chunilal Bhagavandas and Company", comprising of the same partners, but with this difference, namely, that the share of each of the aforesaid partners is 4 annas.

In the year of assessment, the Tirupathur firm claims to have transferred to the Bombay firm jaggery which has been valued at Rs. 4, 40, 675.87 nP. It is with this part of the transactions that we are concerned in this revision case. The department took the view that this transfer of jaggery of the aforesaid value represented a sale by the Tirupathur firm to the Bombay firm and