STATE OF TAMIL NADU Vs. P RAMASAMY

JUDGEMENT

(1.) DR. A. S. ANAND, C. J. The controversy in this tax revision filed at the instance of the Revenue is limited and lies in a narrow compass. The question is whether ammonium nitrate falls under entry 21 of the First Schedule to the tamil Nadu General Sales Tax Act, 1959, hereinafter called "the Act", taxable at 3 1/2 per cent as held by the Tamil Nadu Sales Tax Appellate tribunal or under entry 138 to the First Schedule taxable at 8 per cent as contended by the Revenue. The assessment year in question is 1978-79.

(2.) THE assessing officer as well as the Appellate assistant Commissioner took the view that the turnover of Rs. 71, 542 which represents first sales of "ammonium nitrate" was taxable at 8 per cent under entry 138 of the First Schedule to the Tamil Nadu General Sales Tax act. THE plea of the assessee, however, was that it was liable to be taxed at 3 1/2 per cent under entry 21 of the First Schedule. THE Tribunal accepted the plea of the assessee.

(3.) SINCE, there is no appearance on behalf of the respondent, we make no order as to costs. .