LAWS(MAD)-1990-7-32

STATE OF TAMIL NADU Vs. C KANCHANAMALA

Decided On July 26, 1990
STATE OF TAMIL NADU Appellant
V/S
C. KANCHANAMALA Respondents

JUDGEMENT

(1.) IN all these three tax cases, the assessee is one and the same. The question of law that arises for consideration is also one and the same. Hence these tax cases are disposed of by this common order.

(2.) THE common question is, whether the splints obtained by the assessee from the timber (purchased by her) by slicing the same and selling them subsequently as splints to various match manufactures, should be subjected to tax under section 7-A(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act").

(3.) AS the respondent/assessee was not represented by counsel, at the instance of the court, Mr. Inbarajan, advocate acted as amicus curiae. Mr. Inbarajan submitted that though the Tribunal has not given any reason for its conclusion, the same can be supported by one decision of the Supreme Court and two decisions of this Court and, therefore, the conclusion reached by the Tribunal is unassailable.