1975 (3) TMI 122

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..... One of the partners had a separate sales depot of his own at Madras and the other partner had two other sales depots of his own, one at Tiruchirappalli and another at Salem. These two respondents were manufacturing appalams known as "Ammami Appalam", in a unit at Kallidaikurichi. The manufactured appalams were distributed to the firms at Madurai and Coimbatore and also to the individual partners i .....

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..... ale in fact by the Kallidaikurichi unit either to the individual partners or the firm at Madurai or Coimbatore as such. Accordingly, the Tribunal set aside the assessment orders. We are in entire agreement with this order of the Tribunal. It is seen from the facts that no capital was invested by the partners as such in the Kallidaikurichi unit, that these two individuals bought the necessary raw .....

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