STATE OF TAMIL NADU Vs. BINNY LIMITED

JUDGEMENT

(1.) DESIRABLE it is, on the facts and in the circumstances of all these cases, to pen down a common order. The issues involved in all these actions is one and the same relatable to the same assessee for the four assessment years, that is to say, from 1977-78 to 1980-81.

(2.) THE assessee, it is said, marketed tarpaulins and the tarpaulins so marketed were made from processed canvas. THE operation done by the assessee in making a tarpaulin from the processed canvas consists of cutting the processed canvas into the required sizes and stitching the edges, besides providing eyelets, so as to enable the same to be used for covering the cargo while being transported, in order to protect from the ravage to be caused by rain.

(3.) ON further appeals, before the Tamil Nadu Sales Tax appellate Tribunal (Main Bench), Madras-104 (for short, "the tribunal"), the assessee, succeeded, in the sense of all the appeals having been allowed and giving the relief as had been prayed for.