2009 (6) TMI 964

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..... Act, 1963, on paddy under SRO No. 1729 of 1993? Held that: - If the petitioner's contention is accepted, then every commodity when assessed under section 5A will become taxable at the point of last purchase and so much so, benefit of notification will be available. This is obviously not intended by the Government while issuing the notification because applying this logic, every commodity when pur .....

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..... tion on the rice and other products manufactured and sold under notification SRO No. 1729 of 1993 for a period of seven years. Besides the exemption available to manufactured goods sold by the new small-scale industrial units, such units are also granted exemption under the same notification in respect of tax payable on goods taxable at the point of last purchase in the State. Admittedly, the peti .....

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..... ion only on purchase turnover of goods which are taxable at the point of last purchase in the State. The petitioner carried the assessment in appeal unsuccessfully and hence this revision is filed against the Tribunal's order. We have heard counsel appearing for the petitioner and the Government Pleader appearing for the respondent. The first contention raised by counsel for the petitioner is .....

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