STATE OF TAMIL NADU Vs. NARAYANA OIL MILLS

JUDGEMENT

(1.) THIS tax case under section38 of the Tamil Nadu General sales Tax Act, 1959, is filed by the Revenue. The respondent-assessee remains unrepresented. The question is, whether the purchase tax under section7-A of the Tamil Nadu General Sales Tax Act (hereinafter referred to as "the act"), could be levied on the value of the gunny bags purchased from unregistered dealers and used as container for selling oil-cake outside the state after the said oil-cake along with the containers-gunny bags were consigned outside the State.

(2.) THE Tribunal set aside the order of the assessing officer and the concurring order of the Appellate Assistant Commissioner, holding thus :