TECHNOGLOBE Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Challenge, in this civil appeal, is to the judgment and order dated 1st August 2000, delivered by the High Court of Judicature at Madras in W.P. No. 12798 of 2000, whereby the High Court has affirmed the levy of sales tax on the appellant on sale of goods made by it to respondent No. 2 herein, in the assessment years 1994-95 and 1995-96.

(2.) Briefly stated, the facts necessary for the disposal of this appeal, are as follows:

(3.) Vide assessment order dated 31st January 1996, the Commercial Tax Officer (for short "CTO") exempted the sales made by the appellant to the Corporation in the assessment year 1994-95 from the levy of sales tax.