MURUGAN AND COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax Revision Case preferred by the dealer lies within a very narrow compass. In the original assessment made in respect of the turnover, the turnover relating to the following items of foodgrains were assessed at 1% as provided for in the proviso to S. 3(1) of the Tamil Nadu General Sales Tax Act, 1959 : Samai Arisi, Thinai Arisi, Irungu Chola Arisi, Irungu Cholakuruni and Kuthiraivalli Arisi. Subsequently, the assessment was reopened and the turnover relating to these items were assessed at 2% on the basis that these items do not fall within the scope of the proviso to S. 3(1). The assessee's objections were overruled and the assessment at 2% was confirmed by all the authorities including the Tribunal. Hence the present tax revision case.

(2.) THE proviso to S. 3(1) as it stood during the relevant period, namely, assessment year 1964-65, was as follows :