9911796707
TMI Blog2014 (2) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... are agriculturists and the liability to pay tax is only on the purchaser, viz., M/s.Brooke Bond India Limited. Along with the explanation, the assessee filed documents, which have been filed before this Court, viz., the statement of details of raw coffee sold during the year 1994-95; copy of Form No.26 under the Kerala General Sales Tax Rules, 1963; copies of invoices raised by the assessee and copy of the sale invoices of M/s.Brooke Bond India Limited. These documents would show that it is their own produce and the goods,viz., coffee was brought to Tamil Nadu on stock transfer. Further more, the invoices raised from Kerala also states that it is their own estate produce and first agricultural sale despatch from the estate - Decided in favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Tamil Nadu Taxation Special Tribunal and the Special Tribunal in the decision reported in [1999] 114 STC 449 [Bhavani Tea and Produce Co.Ltd., and another vs. Commercial Tax Officer, Mettupalayam Road Circle, Coimbatore and Another] held that the sale of agricultural produce by the assessee from their lands situated in Kerala is also eligible for exemption under section 2( r) of the TNGST Act. The assessee independently challenged the order of assessment dated 10.01.196 by filing appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner, allowed the appeal insofar as it relates to the sale of raw coffee holding that the purchases effected by M/s.Brooke Bond India Limited have suffered tax at the hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el submitted that the coffee was their own agricultural produce, which was brought to the State of Tamil Nadu and sold to M/s.Brooke Bond India Limited, who in turn, paid tax on such produce. Learned counsel for the assessee further submitted that the decision of the Special Tribunal has been accepted by the State and the said decision covers the case on hand. 5. We have heard the learned Additional Government Pleader (Taxes) appearing for the State on the above submission. 6. The issue, which came up for consideration before the Tamil Nadu Taxation Special Tribunal is with regard to the Constitutional validity of the words "within the State" occurring in Section 2(r) of the TNGST Act. The Special Tribunal after hearing the parties held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 34 of the Act submitted that they are agriculturists and the liability to pay tax is only on the purchaser, viz., M/s.Brooke Bond India Limited. Along with the explanation, the assessee filed documents, which have been filed before this Court, viz., the statement of details of raw coffee sold during the year 1994-95; copy of Form No.26 under the Kerala General Sales Tax Rules, 1963; copies of invoices raised by the assessee and copy of the sale invoices of M/s.Brooke Bond India Limited. These documents would show that it is their own produce and the goods,viz., coffee was brought to Tamil Nadu on stock transfer. Further more, the invoices raised from Kerala also states that it is their own estate produce and first agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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