1996 (2) TMI 546

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..... n, Tamil Nadu are exempted from the State sales tax/Central sales tax by virtue of the notifications in GOPs No. 272 dated 11-2-1967 issued under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956. The statutory notifications contained in the said government order read as follows: NOTIFICATION I In exercise of the powers conferred by Section 17 of the Madras General Sal .....

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..... x under the said Act shall be payable in respect of the sales of all products of village industries specified in the Schedule to the Khadi Village Industries Commission Act, 1956 (Central Act 61 of 1956) effected by the institutions and persons certified for the purpose, by the Khadi Village Industries Board, subject to the condition that they shall deal only in products of village industries .....

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..... . We are therefore of the opinion that the said notifications do not avail the Commission. 3. We do not express any opinion whether there is any other notification or any other provision of law under which the Commission can claim exemption in respect of the said sales. This observation we are making because in GOPs No. 272 dated 11-2-1967, there is a reference to GO No. 3131 Revenue dated 25-1 .....

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