STATE OF TAMIL NADU Vs. ARUN SANKAR AGENCIES

JUDGEMENT

(1.) The Revenue is in revision against the order of the Sales tax Appellate Tribunal dated 22nd September, 1981. The controversy relates to the rate of tax on the sale turnover of tablets, stools, trays, etc. , sold by the assessee to the match factories to the tune of Rs. 31, 850. According to the assessee the rate of tax is at 4 per cent. The plea of the assessee was not accepted by the assessing authority or the Appellate Assistant Commissioner who held the rate of tax to be at 8 per cent treating the articles sold to fall under entry 121 of the First Schedule. The Tribunal, however, on second appeal by the assessee held that the tables, racks, tra .