K MURUGESAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax appeal is preferred under section37 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"), read with rule 30 of the Rules framed thereunder, against the order of the Joint Commissioner (SMR) (CT) dated November 17, 1992, passed in reference No. T2/N3/33006/90.

(2.) THE assessee sold certain articles to Kumbakonam Municipality. On the turnover, covering those sales, concessional rate of sales tax under the Government Order P. No. 303, dated March 26, 1981 (with effect from April 1, 1981) is claimed, on the ground that municipality is no other than the department of Government and therefore the sales to the municipality fall within the purview of the aforesaid notification. THE Joint Commissioner has negatived the contention. It has been held that the turnover of Rs. 53, 475 relating to supply of electrical goods to Kumbakonam Municipal Council is not eligible for concessional rate of tax at 4 per cent and the decision in Troks Pharmaceuticals Private Ltd. v. Excise and Taxation Officer has no relevance.

(3.) G.O.P. No. 303 dated March 26, 1981, reads thus :