STATE OF TAMIL NADU Vs. LAKSHMI STARCH LIMITED

JUDGEMENT

(1.) HEARD learned Additional Government Pleader. Also looked into the exemption Notification No. 89, dated March 14, 1970, which states :

(2.) THEREFORE the appellants contended that maize starch is only a product of the millets of maize which is exempted from levy of sales tax as per the Notification No. 89/70, dated March 14, 1970. "and concluded. " the manufacturing process narrated by the appellants will clearly prove that maize starch is a product of maize millets and the 2 per cent waste is negligible and what the appellants sold was only unadulterated maize starch without the addition of any chemical components and therefore what was sold by the appellant was only unadulterated carbohydrate food reserve in the millet of maize which is exempted from the levy of tax as per Notification No. 89/70, dated March 14, 1970. "