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TMI Blog1979 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, Madras (Second Additional Bench), dated 23rd June, 1978, in Tribunal Appeal No. 1223 of 1977. The respondent herein is a dealer in country chekku products at Bhuvanagiri in South Arcot District. During the assessment year 1975-76, it was found that the respondent had purchased gingerly seeds for the value of Rs. 18,507, which the respondent had obviously used for manufacturing oil and also g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. No. 976, Revenue. dated 28th March, 1959, the sales of products of country oil chekku by every person owning or having interest in country oil chekku, single or multiple, and dealing exclusively in the produce of such chekkus had been exempted from taxation under the Act, provided that the total turnover for a year did not exceed Rs. 25,000. However, under G.O. Ms. No. 1963, Revenue, dated 21s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility to tax. What was argued before the Tribunal and which found favour with the Tribunal was that the spirit of the Government Order referred to above must be applied to the purchase turnover of gingelly seeds as well. The Tribunal itself states in its order: "But when G.O. Press No. 1963, Revenue, dated 21st April, 1960, was passed under section 17 of the Tamil Nadu General Sales Tax Act, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not exempted under any special G.O. Therefore, we are of the view that G.O. No. 1963, Revenue, dated 21st April, 1960, applies as much to purchases as for sales made by the country chekku oil owners and therefore we are of the view that the purchase tax cannot be levied on the assessee in respect of the disputed turnover." We are clearly of the opinion that the above reasoning of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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