BANGARIMATH BROTHERS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE present case is against the order of the Sales Tax appellate Tribunal (Additional Bench), Madurai, dated June 23, 1987 , passed in M. T. A. No. 752 of 1985.

(2.) THE Commercial Tax Officer-VII, Madurai, has held that the petitioners herein, who are the coconut merchants, are liable to pay Central sales tax at 2 per cent on the disputed turnover of Rs. 4, 33, 155 for the year 1978-79. THE order of the Commercial Tax Officer was confirmed by the Appellate Assistant Commissioner (CT), Madurai North. As against which, the assessee preferred an appeal before the Tribunal which also dismissed the same. As against the order of the Tribunal, the petitioners have come forward with the instant revision.