These two appeals arise out of the common judgment of the learned Principal City Civil Judge in O.S. No. 1442 of 1951. The plaintiff company sued the State of Madras for recovery of a sum of Rs. 7, 121-11-4 together with interest at six per cent per annum on the ground that the sums claimed represented illegal levy of tax claimed by the Government and paid by the assessee. This was resisted by the Government on various grounds which have been referred to in the judgment of the Principal City Civil Judge. The learned City Civil Judge ultimately came to the conclusion on the evidence placed before him that the plaintiff was entitled to a refund of Rs. 4, 010-3-3 and proportionate costs. He dismissed the claim of the plaintiff for the balance amount with costs. Both the plaintiff company and the State of Madras have preferred the appeals, C.C.C.A. Nos. 31 and 35 of 1954 respectively.

So far as C.C.C.A. No. 35 of 1954 is concerned, the learned counsel for the State invites my attention to a decision of a Bench of this Court reported in State of Madras v. Messrs. Marshall Sons and Co. which has held that an agricultural tractor not being used to convey anything but being empl