9911796707
TMI Blog2000 (7) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal (Additional Bench), Chennai in T.A. No. 1084 of 1992 and T.M.P. No. 559 of 1992 dated May 13, 1994. 2.. The short point for decision in this case is whether the Appellate Tribunal is justified in treating "ghova" as a different commodity from milk, so as to levy tax and penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 to the extent of 50 per c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having regard to the fact that the assessee has been contending that ghova is not a different goods. 4.. Mr. R. Mahadevan, learned Government Advocate, stated that the Appellate Tribunal has given a clear finding that Ghova is a different commercial commodity, not eligible for exemption, in terms of G.O.P. No. 1340 dated December 10, 1981. In such circumstances, the tax levied under section 7-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milk and milk drinks with or without any addition thereto for being sold as beverage" are eligible for exemption. The Appellate Tribunal has stated that the words, "for being sold as beverage" have a specific and significant meaning, thereby, only milk as a drink in liquid form alone is exempt from tax. Considering the fact that Ghova is an end-product made out of milk, sugar, flavour, etc., by m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the fact that ghova has been bought from non-dealers. Thus, the findings of the Appellate Tribunal are quite in order. As no tax was paid on this turnover even by filing a revised return before final assessment, the penalty levied under section 12(5)(iii) of the Act is also in order, in terms of the decision of the Madras High Court in the case of State of Tamil Nadu v. Mahalakshmi Textile Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X
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