BALRAMAKRISHNAA FLOUR MILLS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THOUGH two different assessees are involved in these three appeals, they are disposed of together by this common judgment in view of the fact that the questions of law raised in these three appeals are similar and learned counsel appearing for the appellants/assessees addressed common arguments.

(2.) THE two questions that arise for consideration in these cases are as under : (1) Whether wheat bran and bran flakes will fall under an exemption notification issued under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the Act") under the heading "cattle feed", namely, rice bran or wheat bran or husk and dust of pulses and grams but excluding ....... (omitted as unnecessary) and (2) Whether the amounts shown separately under the heading "administrative charges" in the sale bills of the appellants are not includible in the taxable turnover

(3.) THE then Board of Revenue, while perusing the order of the Appellate Assistant Commissioner, found that the exclusion of the "administrative charges" from the taxable turnover was not right and also found that the assessing officer went wrong in excluding the turnover representing the sales of wheat bran and bran flakes. Accordingly, a notice was issued to the assessees requiring them to show cause why both the abovesaid turnovers should not be included in the taxable turnover. Overruling the reply submitted by the assessees, the Board of Revenue confirmed the view taken by it in the notice, and consequently, revised the assessment order as well as the order of the first appellate authority. Aggrieved by the order of the Board of Revenue, the assessees have filed T.C. No. 1099 of 1980. Excepting the fact that in T.C. Nos. 305 and 306 of 1981 no sales of bran flakes are involved, and figures differ on the sales of wheat bran and "administrative charges" and also the assessment year is 1976-77, the other circumstances are the same in T.C. No. 1099 of 1980.