1976 (9) TMI 159

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..... and is the proprietor of Raja Rajeswari Sidha Vaidya Salai. It has its office at Triplicane and also an Oushadalaya at Vayapathi, Mamandoor Village, Chingleput District. The assessing authority under the Tamil Nadu General Sales Tax Act treated the assessee as a dealer in Sidha medicines, tooth-paste, hair-oil, etc., and treated the receipts by him from the sales of such medicines, etc., as turnov .....

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..... wrongly made. It is these assessments as sustained by the Tribunal that are now contested in the present revision cases. In the course of argument, reference was made to a Government Order, which exempts the sales of the following: G.O. Ms. No. 976, Revenue, dated 28th March, 1959, as amended by G.O.P. No. 21, Revenue, dated 5th January, 1965. "Sales of medicines by hospitals, nursing home .....

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..... sequently, the case of the assessee does not fall within the scope of the Government Order. The Tribunal itself in its order has pointed out that the assessee had not questioned the quantum of the turnover determined by the assessing authorities before it. Under these circumstances, the order of the Tribunal is valid in law and hence these tax revision cases fail and are dismissed with costs of .....

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