STATE OF TAMIL NADU Vs. SATHYA STEELS

JUDGEMENT

(1.) The Revenue has filed this revision challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Coimbatore, dated August 29, 2001 in CTSA. No. 463/1998, raising the following substantial questions of law:

(2.) The Tribunal following the said principle held that levy of tax on the second sales of laminated scraps is illegal and thereby allowed the appeal. Hence the present revision.

(3.) Mr. Manoharan Sundaram, learned Special Government Pleader (Taxes), would submit that in the wake of the second proviso to section 3(2) of the Tamil Nadu General Sales Tax Act, exemption is only in respect of first sale and in case of second sale, the dealer would be liable to pay tax.