MANOHAR ENTERPRISES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS revision, at the instance of the assessee, is directed against the order dated December 8, 1989 of the Tamil Nadu Sales Tax appellate Tribunal (Additional Bench), Madras-104 (for short, "the tribunal") and made in T. A. No. 1273 of 1986 relatable to the assessment year 1983-84 under the Central Sales Tax Act, 1956 (Act No. 74 of 1956 - for short, "the CST Act" ).

(2.) THE assessee - Tvl. Manohar Enterprises, having their place of business at door No. 59, Nattu Pillaiyar Kovil Street, Madras-1 is stated to be a partnership firm carrying on business in purchase and sale of groundnut seeds. In the course of its business the assessee, it is said, sold the kernels purchased locally and also to the dealers outside the State in the course of inter-State trade or commerce.

(3.) FROM the projection of the arguments of Mr. K. Ramagopal, learned counsel appearing for the assessee-dealer and Mr. K. Elango, learned Government Advocate (Taxes) representing the Revenue, the point, as below, emerges for consideration : Whether the assessee-dealer, on the facts and in the circumstances of the case, had established or proved that the groundnut kernel a declared goods in respect of which he had effected purchase locally from dealers had suffered tax, in the sense of the tax being levied and collected in respect of the said declared goods before ever, he effected sales in respect of the said declared good, in the course of inter-State trade or commerce, so as to enable him to get exemption of tax under the CST Act "