9911796707
TMI Blog1977 (2) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... common order of the Sales Tax Appellate Tribunal dated 31st January, 1972. The Tribunal was disposing under the said order three appeals, two relating to assessments under the Tamil Nadu General Sales Tax Act for the assessment years 1969-70 and 1967-68 respectively and the third relating to assessment under the Central Sales Tax Act for the assessment year 1967-68. We shall first take up for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessments for these two years. In view of the fact that the Tribunal held that the said two items are not assessable at all, it had not gone into the determination of the turnover relatable to these items. Now that we have held that these two items are taxable, the Tribunal will have to determine the turnover relatable to the said two items. As regards the third item, namely, the claim for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Tribunal is sustained. The result is T.C Nos. 87 and 88 of 1974 are allowed in part. Coming to the assessment under the Central Sales Tax Act, 1956, the questions that arise for consideration are the same as pointed out earlier. However, with reference to the Central Sales Tax Act, the position in regard to the assessment of turnover relating to rayon and staple fibre waste and mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h have been considered by us with reference to the assessments under the Tamil Nadu General Sales Tax Act have been given here. For the same reasons as given by us with regard to the assessments under the Tamil Nadu General Sales Tax Act and having regard to the definition of the term "sale price" as defined in section 2(h) of the Central Sales Tax Act, 1956, the deduction given by the Tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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