9911796707
TMI Blog1996 (2) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... require examination of the validity of the orders of assessment themselves, and hence this Tribunal may examine the correctness of the orders of assessments. Since, the course suggested would obviate duplication of work and the point involved is narrow, this is accepted. The petitioner is a co-operative society, trading in milk products. For the benefit of its employees it runs a canteen which according to the petitioner is a separate establishment. The canteen sale does not exceed Rs. 10 lakhs per annum and as per the Notification in G.O. P. No. 198 CT RE dated March 25, 1989, is not attracted to tax. The case put forward by the assessee was not accepted both by the assessing officer and by the appellate authority and also by the Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 2 lakhs. The word 'turnover' occurring in the abovesaid notification would indicate the total turnover arising out of the entire business transaction relating to the sale of bakery products and we cannot include the turnover relating to other goods. According to us the object of the notification though not stated anywhere, would be to help the consumers on whom the ultimate burden rests." The learned counsel also relied on the difference in terminology used in the earlier notification in G.O.P. No. 291 dated March 20, 1987, which while granting exemption under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959, read as follows: "The Governor of Tamil Nadu hereby makes an exemption in respect of tax payable under the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loyees of the society and food and drinks are provided at a reasonable price and if to such sales a liability for payment of tax under the TNGST Act, 1959 is added the scheme as contemplated by the Act would be frustrated. On the contrary the learned Additional Government Pleader reiterated the reasoning of the Tribunal and would press the contention that there cannot be two turnovers for the purpose of assessment to tax in respect of one assessee. On a consideration of the rival submissions, the contention of the petitioner is acceptable as the reasons given are sound. If the sales of food and drinks in the canteen run by the assessee is to be granted exemption by operation of the Government notification, then out of the total turnover, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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