9911796707
TMI Blog1995 (3) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... short, "the Act"). This order was confirmed by the Appellate Assistant Commissioner on appeal. Aggrieved by the said order, the assessee filed second appeal before the Tribunal. The Tribunal relying upon the various decisions, came to the conclusion that the sum of Rs. 1,28,504.26 being the purchase turnover of wattle extract is not taxable, since the association did not sell the wattle extract to the assessee, but distributed the same to its members. Accordingly, the sum of Rs. 1,28,504.26 was deleted. It is against that order, the State is in revision before this Court. 2.. Learned Additional Government Pleader (Taxes) submitted that the assessee was the last purchaser of the wattle extract in the State and therefore, the purchase turno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the statement contained in the annual report, in order to contend that the object of the association was only to mutually help the members in the matter of obtaining wattle extract. According to learned counsel, since no transfer is involved, the assessee cannot be considered to be a purchaser of wattle extract from the association. In order to support his contention, the learned counsel for the assessee relied upon the decisions in Madurai Kaithari Javuli Urpathiyalargal Sangam Ltd. v. State of Tamil Nadu [1980] 45 STC 473 (Mad.) and State of Tamil Nadu v. Madras Advocates' Co-operative Society Limited [1976] 38 STC 297 (Mad.). Therefore, according to the learned counsel, the Tribunal was correct in holding that there was no purchase or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of wattle extract and therefore, the turnover of the said amount of Rs. 1,28,504.26 is liable to be taxed. 5.. The Tribunal merely relying on the decisions came to the conclusion that the said turnover is not taxable. There was no discussion for coming to the said conclusion. It is not known, whether wattle extract was imported by the association either by utilising its own import licence or the import licence of the assessee and other members of the association. It is also not known, whether service charges alone was paid to the association or the value of the goods was paid by the assessee. It is not in dispute that the amendment introducing section 2(n) brought about by Amendment Act No. 28 of 1984 which came into effect from May 29, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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