STATE OF TAMIL NADU Vs. A. VAIRAVEL

JUDGEMENT

(1.) THIS tax case revision, filed at the instance of the Revenue as against the order of the Tribunal, relating to the assessment year 1997 -98, was admitted on the following substantial questions of law:

(2.) WHETHER , on the facts and in the circumstances of the case, and on a true and correct interpretation of the provisions of the Tamil Nadu General Sales Tax Act on the transfer of property in goods involved in the execution of works contracts, the Tribunal was justified in holding that the processes of dyeing and printing of cloth do not fall within the ambit or purview of the said Act?