C RATHINAM Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE point at issue and involved in this tax (revision) case filed by the assessee, against the order of the Tamil Nadu Sales Tax Appellate Tribunal, Coimbatore, dated 26th July, 1982 is, whether the sale of mixture of articles which are exempt is exigible to tax "

(2.) ACCORDING to Mrs. Chitra Venkataraman, learned counsel for the petitioner, since the various articles, the mixture whereof only is sold by the assessee under the brand name of "J.K. Feed" are exempt from levy of sales tax, the mixture cannot be subjected to sales tax, particularly when the said mixture does not bring into existence a commodity which is commercially different as not to fall within the purview of the exemption notification.

(3.) FACTS are not in dispute. Notification dated 4th of March, 1974, is the basic notification. It reads thus :