9911796707
TMI Blog1989 (12) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, exigible to tax under entry 80(b) of the First Schedule to the Act. At once, we can state that the Tribunal, while coming to the conclusion that "fried gram" is exigible to tax under entry 80(b) of the First Schedule to the Act, expressly dissented from a contrary view taken by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in C.T.A. Nos. 459 and 460 of 1970. The view taken by the Additional Bench was to the effect that "fried gram" will fall within entry 6-A of the Second Schedule to the Act. It has been brought to our notice that the view taken by the Additional Bench, Coimbatore, in C.T.A. No. 459 of 1970, has been approved by a Division Bench of this Court in Deputy Commissioner (C.T.), Coimbatore v. Meenambika Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... controversy between the assessee and the department is whether fried gram comes within the meaning of pulses or grams in item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act. If fried or parched grams fall within item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act, then they will stand excluded from entry 80(a) of the First Schedule to the State Act. Further, in respect of the said gram the State Government will be entitled to levy sales tax only at 4 per cent. On the other hand, if the fried grams or pulses do not fall under item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act, the State Government will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aliar and Co. v. State of Tamil Nadu), has been cited. But the learned Judges have expressed their dissent by holding "we are not inclined to accept the view of the Madras High Court that 'fried gram' includes grams and pulses specified as declared goods under section 14 of the Central Act". 5.. After carefully considering the rival submissions, we are of the view that the view taken by this Court in T.C. No. 609 of 1980 (extracted above) does not call for any reconsideration having regard to the object and intention of bringing pulses and grams under section 14(vi-a) of the Central Sales Tax Act, 1956, as explained by the learned single judge in [1982] 51 STC 55 (Mad.) (S.K. Nataraja Mudaliar and Co. v. State of Tamil Nadu). 6.. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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