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TMI Blog2019 (12) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.M.Azeem ORDER T.S.SIVAGNANAM, J. Heard Mr.A.K.Baskara Pandian, learned Special Government Pleader for the petitioner and Mr.M.Azeem, learned counsel for the respondent. 2. This Tax Case filed by the State is directed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai in M.T.S.A.No.288 of 2008 dated 21.10.2010. 3. The State / Revenue has raised the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeals before the Appellate Assistant Commissioner (CT), Tirunelveli, who by a common order, dated 12.02.2008 allowed the appeals. Aggrieved by the same, the State / Revenue has filed appeals before the Tribunal, which have been dismissed by the impugned order. 5. The question would be as to whether the activities done by the respondent would fall within the definition of sale in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice calling upon the members of the Kanyakumari District Planters Association to get themselves registered as dealers under the CST Act was without authority and liable to be quashed. The Court after holding so, put a caveat that if a particular planter or agriculturist had carried on business or dealt with rubber in the course of interstate trade and if the authorities had material they could ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the same bill, the transport is also covered by 'Form N1' issued by the Rubber Board and the Village Administrative Officer's certificate to evidence the transport of agricultural produce and in their estate the respondent have sold only their produce and have not engaged in supplying and selling of any other produce of similar nature or otherwise. Further the First Appellate Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to indicate that the respondent have indulged in buying and selling goods to become dealer under the provisions of the CST Act. The Tribunal found that these facts are not disputed by the Revenue. 9. In the light of the above, we find that the questions raised before us for consideration has to be necessarily answered against the Revenue and in favour of the respondent. In the result, this Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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