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TMI Blog1980 (11) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... riginally assessed on the total and taxable turnover of Rs. 25,61,049 and Rs. 12,81,392 respectively. Subsequently the assessing officer reopened the assessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959, observing: "On a further scrutiny of the records, it was found that the dealers had purchased raw hides and skins locally and sold the resultant tanned hides both locally an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Tribunal also was not successful. Hence the present tax revision case. Mr. Natarajan, the learned counsel for the petitioner, concedes that in this particular case the entire tanned hides and skins were sold in the course of interState trade and commerce, and that consequently the sales turnover was not subjected to any tax under the Tamil Nadu General Sales Tax Act, 1959. In such a set u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fe Company (Madras) Private Limited v. State of Tamil Nadu[1977] 40 S.T.C. 130.We have been taken through the decision in M.M. Anwaraulla AM. Ghouse and Company v. State of Tamil Nadu[1971] 28 S.T.C. 610. and we are of the opinion that the decision does not in any way run counter to the decision in Gordon Woodroffe Company (Madras) Private Limited v. State of Tamil Nadu[1977] 40 S.T.C. 130. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 15 of the Central Act, it cannot be said that there is any discrimination such as inhibited by article 304(a)." We see nothing in the above observations of the Bench in M.M. Anwaraulla AM. Ghouse and Company v. State of Tamil Nadu[1971] 28 S.T.C. 610. which run counter to the decision of the Bench in Gordon Woodroffe Company (Madras) Private Limited v. State of Tamil Nadu[1977] 40 S.T.C. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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