9911796707
TMI Blog1991 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... 4th February, 1982. 2.. The assessee had purchased cotton-seeds from Tamil Nadu Sarvodaya Sangh, Tirupur, for Rs. 66,170. By virtue of a Notification G.O. Ps. No. 1378 dated 5th May, 1972, issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959, exemption had been granted in respect of sale of the commodity by Sarvodaya Sangh, Tirupur. The assessee had purchased cotton-seed from San ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C" forms was, however, not interfered with by the Tribunal. The Revenue is in revision before us. 3.. In our opinion, the view taken by the Tribunal cannot be found fault with. Both the assessing authority as well as the Appellate Assistant Commissioner appear to have completely ignored the provisions of section 8(2A) of the Central Sales Tax Act, 1956. That section reads as under: "Notwithstand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods.' The provision noted supra provides that where under the sales tax law of the State, the turnover of the sale of the particular commodity is exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the instant case, it is not the case of the Revenue that the sale of the goods which was exempt by the notification referred to supra, was only in specified circumstances or under specified conditions, and not generally. That being the position, the explanation to section 8(2A) would not be attracted, and in view of the notification which rendered the sale exempt under the State Act, tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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