KRISHNAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax revision case has been filed against the order of the Sales Tax Appellate Tribunal, Additional Bench, Madurai, dated 13th May, 1980, made in M.T.A. No. 680 of 1979. The assessee is a manufacturer of appalams under the name and style of "Ammami Appalam". The contention that was taken before the authorities and the Tribunal was that the sale of the appalams does not attract levy of tax at 8 per cent under item 103 of the First Schedule and that it should be taxed only at multi-point rate. Item 103(viii) of the First Schedule reads as follows: