P C BALARAMARAJA Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS petition by the assessee is directed against the imposition of tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959, on charcoal allegedly, used as fuel in the manufacture of Janathacem, a product of the petitioner. The Tribunal's opinion on the subject in a proceeding before the Additional Bench of the Tribunal at Madurai in M.T.A. No. 182 of 1978 dated July 14, 1978, has been extracted by the Appellate Assistant Commissioner in these words.

(2.) SECTION 7-A of the Act reads as follows :