REGENT COMPUTRONICS PVT. LTD.

Sri Rajalakshmi Stores Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

INDIAN ALUMINIUM CABLES LIMITED R N GHANEKAR AND COMPANY VS. STATE OF HARYANA [REFERRED TO]
COMMISSIONER OF SALES TAX J AND K VS. PINE CHEMICALS LTD [REFERRED TO]
STATE OF UTTAR PRADESH VS. HINDUSTAN SAFETY GLASS WORKS PRIVATE LIMITED [REFERRED TO]
HINDUSTAN SAFETY GLASS WORKS P LTD VS. STATE OF UTTAR PRADESH [REFERRED TO]
ANANDL ROLLER FLOUR MILLS LTD VS. COMMISSIONER OF COMMERCIAL TAXES [REFERRED TO]
S L S TEXTILES LTD VS. STATE OF A P [REFERRED TO]
COMMISSIONER OF SALES TAX VS. KAPOOR DORI NIWAR AND CO [REFERRED TO]
STATE OF ORISSA VS. ARUN TRADING COMPANY [REFERRED TO]

JUDGEMENT

(1.) THE petitioner is a dealer in jaggery.

(2.) IT is paying tax under the Tamil Nadu General Sales Tax Act, 1959, and is also covered under the Central Sales Tax Act, 1956 (in short, 'the CST Act').

(3.) THE prayer of the petitioner is to restrain the fourth respondent, the Commercial Tax Officer, Gugai Circle, Salem from levying and collecting one per cent Central sales tax, on inter -State sale of jaggery and gur including jaggery powder and nattusakkarai, as it is exempted.

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SRI RAJALAKSHMI STORES Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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