9911796707
TMI Blog1974 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants under the Tamil Nadu General Sales Tax Act, 1959 for the year 1959-60. The appellant also seeks the cancellation of penalty of s. 4,442.00. 2. The appellant is a registered firm at Bombay. They have purchased 4 diesel generating sets from Meenakshi Mills Limited, Madurai for Rs. 2,10,500.00. According to the Revenue, the appellant has sold one of the four sets within the State and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act. That turnover is also the subject-matter of another appeal before us. That appeal also was heard at the same time and is disposed of by a separate order. 3. In so far as the present appeal is concerned, the facts are not in dispute. The appellants have sold the machinery to National Power Supply Corporation, Calcutta. At one stage it was argued on behalf of the appellants that the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tributed to the assessees is covered by the exemption under s. 3(2) of the Tamil Nadu General Sales tax Act and the assessment is unsustainable. The appellants have also raised this plea in an addition ground. That was admitted, as it was only a legal plea and the Revenue has no objection, in M.T.M.P. 166/74. As we said, it is the concurrent finding of the AO as well as the first appellant authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on first sale at 3 per cent. It is therefore seen that machinery was only single point taxable goods till 1961. That is an undeniable fact. It is therefore urged by the appellants that when prior to 1961, this was not multi-point goods and the admitted facts are Sree Meenakshi Mills had sold the goods to the appellants and the appellants are purchases, the Revenue was wrong in taxing the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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