9911796707
TMI Blog1976 (3) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Sales Tax Appellate Tribunal dismissing the appeals preferred by the petitioner in respect of two assessment years. The only question, which was canvassed before the Tribunal and also before us, is that the benefit of the unamended sub-section (2) of section 6 of the Central Sales Tax Act will apply to sales effected by the petitioner to the Government institutions, notwithstanding the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. He, therefore, says that the unamended sub-section (2) of section 6 should be so construed as to give the benefit of exemption of sales effected to the Government also in the course of inter-State trade and commerce. We are unable to agree with Mr. Dasaratharama Reddi that the omission to specifically mention "Government" in sub-section (2) of section 6 is accidental. If the legislature had acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also making amendments to section 8. Therefore, when both amendments were made simultaneously maintaining the distinction between the sales effected to the registered dealers in sub-section (2) of section 6 and sales effected to the Government and also registered dealers in section 8, it cannot be said that the omission is accidental. We, therefore, agree with the findings recorded by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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