STATE OF TAMIL NADU Vs. VENKATESA MILLS LIMITED

JUDGEMENT

(1.) IN these tax revision cases filed by the State, question that comes up for consideration is, whether the textile committee cess collected by the assessee at the time of sale forms part of the sales turnover liable to tax under the Tamil Nadu General Sales Tax Act, 1959. It is not in dispute that the assessee in these cases at the time of collecting the sale price has also been collecting a cess called textile committee cess, as per the provisions of section 5A(1) of the Textile Committee Act. Section 5A(1) of the Textiles Committee Act under which the assessee has collected the cess runs as follows :