STATE OF TAMIL NADU Vs. C PANDIAN

JUDGEMENT

(1.) THESE tax case revisions by the Revenue are against the common order of the Sales Tax Appellate Tribunal (Additional Bench), Madurai , in M. T. A. Nos. 658, 659, 697 and 698 of 1986 respectively filed by the assessee. While T. C. (R) Nos. 16 and 17 of 1989 respectively relate to tax and additional tax in relation to assessment year 1982-83, T. C. (R) Nos. 18 and 19 of 1989 respectively relate to additional tax and tax in relation to assessment year 1981-82.

(2.) THE question involved in these revisions is whether the turnover to the extent of Rs. 7, 42, 118 in relation to the assessment year 1981-82 and the turnover to the extent of Rs. 4, 26, 032 in relation to the assessment year 1982-83 are only second sales and hence not taxable in view of section 3 (2) of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") or they are only first sales exigible to tax. While the Appellate Assistant Commissioner has held that they are only first sales by the assessee, the Tribunal below has held that they are only second sales and hence exempted them from tax pursuant to section3 (2) of the act. So holding the Tribunal has also held that the assessee is not liable to additional sales tax under the Tamil Nadu Additional Sales Tax Act, 1970. Aggrieved, the Revenue has preferred these tax case revisions.

(3.) ACCORDINGLY the order of the Tribunal is set aside in relation to the abovesaid two turnovers in the respective years and the order of the assessing authority is confirmed. Consequently, these tax revisions are allowed. No costs. .