TRANSELEKTRA DOMESTIC PRODUCTS PRIVATE LIMITED Vs. COMMERCIAL TAX OFFICER PORUR ASSESSMENT CIRCLE MADRAS

JUDGEMENT

(1.) W.P. No. 11731 of 1989 : The above writ petition has been filed for a writ of mandamus, directing the respondents herein including the State of Tamil Nadu, its officers and agents to forbear from levying or recovering sales tax from the petitioners on the sales of allethrin mosquito mats marketed by the petitioners under the brand name "Good Knight", other than under serial No. 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959.

(2.) THE petitioners, in the affidavit filed in support of the writ petition, claim that the sales of mosquito insecticide mats fall under item No. 66 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act" and are taxable at single point, viz., at the point of first sale in the State. THE petitioners further claim that they are the manufacturers and dealers in "Good Knight" brand mosquito insecticide mats. THE petitioners have come before this Court with a grievance, giving a list of stockists and dealers of the petitioners who have been assessed to multi-point tax on the very goods which have already suffered levy under the single point. It is claimed by the petitioners that when they sold the goods, the single point tax has already been collected from the purchasers or dealers and has been passed over to the State and that inasmuch as the product in question squarely falls under item 66 of the First Schedule to the Act there cannot be any subsequent levy of the tax treating the commodity as one liable for multi-point tax under the Act. THE petitioners also contend that the other departments of the Government have treated the product to be an insecticide and consequently the claim of the petitioners that it falls under item 66 of the First Schedule to the Act deserves to be sustained.