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TMI Blog2001 (1) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner-III (SMR) of Commercial Taxes, Chennai, in Ref. No. N1/3584/91 dated April 7, 1994. The dispute relates to a turnover of Rs. 10,03,717 assessed to tax in the suo motu revision as sales of "Tapioca thippi flour" for the assessment year 1990-91 and for which, the assessee is not entitled to exemption, in terms of G.O.P. No. 290/CTRE dated March 11, 1983 which relates to sale of "tapioc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uyer received only "tapioca thippi flour" in terms of the purchase order. Referring to the purchase order and also the goods receipt notes available in the assessment file, the Joint Commissioner categorically stated that the assessee supplied only "tapioca thippi flour" and the word, "TTF" noted in the purchase order clearly showed that the transaction was only for supply of "tapioca thippi flour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RE dated March 11, 1983. 5.. Mr. R. Mahadevan, Learned Government Advocate, contended that the Joint Commissioner has categorically stated, with reference to the materials available in the record that the assessee sold only "tapioca thippi flour" and that the exemption relates to only "tapioca thippi " and therefore, the rejection of the claim of exemption for a different commercial commodity, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, we find that there is no case to extend the exemption for "tapioca thippi flour". As rightly pointed out by the Joint Commissioner in his order with reference to purchase orders and goods receipt notes, it has been categorically shown that the assessee supplied only "tapioca thippi flour". In fact, in reply to the pre-assessment notice of the assessing authority, with reference to weighment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and there is no case to interfere with the order of the Joint Commissioner. 8.. Accordingly, the tax appeal case is dismissed. And this tribunal doth further order that order on being produced being punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 4th day of January, 2001. Appeal dismissed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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