1983 (11) TMI 261

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..... s, detonators and safety fuses. The assessee contended that the sales of these items are taxable at multi-point at the rate of 4 per cent. But the Revenue contended that the three items will either fall under item 53 or under item 138 of the First Schedule to the Tamil Nadu General Sales Tax Act, and therefore, the sales of these items should be taxed at a single point and at a higher rate. The .....

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..... r all the three items, namely, explosives, detonators and safety fuses. Thus, the order of the Tribunal as rectified proceeds on the basis that the said three items sold by the assessee to the tune of Rs. 40,14,743 have to be taxed at multi-point and not a single point treating those items as coming either under entry 53 or under entry 138 of the First Schedule as contended by the Revenue. Though .....

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