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TMI Blog1981 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... sment to sales tax for the years 1974-75 and 1970-71 respectively. The assessee is the same in both the cases. The assessee manufactures ice, consumes such ice for his own business and also effects sales of such ice. The water required for manufacture of ice is said to be sold to the assessee by the Cochin Corporation, though, according to the assessee, there is no sale but only a rendering of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n T.S. Govindarajulu Naidu v. State of Kerala[1979] 43 S.T.C. 233. to the case and held that since water was exempt from tax when sold by the Corporation and that was the sale in this case, section 5A would not be attracted. It is the correctness of the decision of the Tribunal that is challenged in these revisions. 2.. In Govindarajulu's case[1979] 43 S.T.C. 233., it was contended for the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be rendered redundant if goods exempted are not brought within the scope of the words, the Division Bench construed the words to include goods which by reason of a provision for exemption under section 10 are not liable to be taxed under the Act. What was essentially meant was that the Act by reason of the exemption provision in section 10 may not operate to tax the sale or purchase of certain go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying the decision in T.S. Govindarajulu Naidu v. State of Kerala[1979] 43 S.T.C. 233. to the case before it. The decision of the Tribunal has necessarily to be set aside. 3.. It is said that other contentions had been raised such as the absence of a sale of water to the assessee. We are only disposing of the question raised before us so that the matter will stand remitted back to the Tribunal fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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