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TMI Blog2006 (9) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Central sales tax, on inter-State sale of jaggery and gur including jaggery powder and nattusakkarai, as it is exempted. The contention of the petitioner is that the jaggery is exempted from the provisions of the Tamil Nadu General Sales Tax Act, 1959 (TNGST) from July 17, 1996. Hence the petitioner is claiming the benefit of section 8(2A) of the CST Act, as it is exempted under the State Act. Thus, the basis for the claim of exemption is that as per entry 81(c) of the Third Schedule to the TNGST jaggery was generally exempted. The forceful contention of the petitioner is that when there is a general exemption under the State Sales Tax Act, statutory exemption for interState sale for such goods was also given. The contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer rate. Explanation. For the purposes of this sub-section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State, if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods (emphasis Here italicised. supplied). (i) Plain reading of the above provision clarifies that a tax payable under Central Sales Tax Act by dealer on his turnover which is under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25, at page 47. The relevant portion is as follows: (3) After item 74 and the entries relating thereto, the following items and entries shall be added, namely: 82 Jaggery and gur including jaggery powder and nattusakkarai. (i) An amendment was made in Part B of the Third Schedule to the TNGST Act which reads as follows: The following, for sale, by any dealer whose total turnover does not exceed Rs. 100 crores in a year Under subclause (c), jaggery and gur including jaggery powder and nattusakkarai are included. (ii) Thus a plain reading of the above amendment clarifies that the sale of jaggery within the State is exempted from tax with effect from July 17, 1996, if the total turnover of the dealer does not exceed Rs. 100 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner relied on the following decisions: (i) Commissioner of Sales Tax, Madhya Pradesh v. Kapoor Dori Niwar and Co., Gwalior [1968] 22 STC 152 (MP). (ii) Hindustan Safety Glass Works (P.) Ltd. v. State of Uttar Pradesh [1974] 34 STC 209 (All). (iii) Indian Aluminium Cables Ltd. v. State of Haryana [1976] 38 STC 108 (SC). (iv) Commissioner of Sales Tax, Jammu and Kashmir v. Pine Chemicals Ltd. [1995] 96 STC 355 (SC) (v) State of Orissa v. Arun Trading Company [2002] 125 STC 335 (Orissa). (vi) Anandi Roller Flour Mills Ltd. v. Commissioner of Commercial Taxes [2001] 122 STC 597 (AP). (vii) S.L.S. Textiles Ltd. v. State of A.P. [2002] 126 STC 132 (AP). In all these cases, the courts held that whenever the registered deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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