STATE OF TAMIL NADU Vs. KEERTHI STORES

JUDGEMENT

(1.) IN these tax cases, the Revenue is petitioner. The common question that arises for consideration in all these tax cases is:

(2.) FOLLOWING the abovesaid order of this Court in W.P. Nos. 22144 of 1993, etc. in the present tax cases also, we hold that the sales turnover, on the peas and peas-dhall would not fall under item 6-A(iv) of the Second Schedule, but would fall under item 80 of the First Schedule to the Tamil Nadu General Sales Tax Act. Therefore, the assessee in these tax cases are liable to pay surcharge, additional surcharge and additional sales tax on the sales turnover of peas and peas-dhall. In so far as the sales turnover on chick-peas is concerned, that would fall under item 6-A(iv) of the Second Schedule and not under 80(b) of the First Schedule and hence the sales turnover of chick-peas cannot be taxed more than 4 per cent. Therefore, surcharge, additional surcharge and additional sales tax cannot be levied on the sales turnover of chick-peas. In that view of the matter, the order passed by the Tribunal stands set aside and the order passed by the first appellate authority stands confirmed and the sales tax revisions filed by the Revenue are allowed. No costs.