N. SOMASUNDARAM Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS appeal is filed by the appellant/assessee aggrieved by the order of the Joint Commissioner III (SMR) of Commercial Taxes, Madras dated March 13, 1995 in his Ref. No. Tl/34193/90.

(2.) THE appellant is a registered dealer in groundnut kernel and an assessee on the file of the Deputy Commercial Tax Officer -I, Mayiladuthurai. For the assessment year 1988 -89, the assessing authority has assessed to tax the turnover relating to groundnut kernel by his proceedings dated November 30, 1989 on the ground that the groundnut kernel is not a vegetable seed and as per the order of the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench, made in TA 252/85 to 255/85 read along with G.O. Ms. No. 1216 dated October 30, 1981, the assessees preferred an appeal before the Appellate Assistant Commissioner, Cuddalore and contended that the exemption is available to the assessee, who allowed the appeal by his order dated March 2,1990. The Joint Commissioner of Commercial Taxes, by his proceedings dated March 30, 1995, revised the order of the first appellate authority. The correctness of the same is now canvassed before us.

(3.) THE one and the only ground urged in the grounds of appeal is that the groundnut kernel sold by the assessee could be regarded as a vegetable seed so as to have the benefit of exemption notification.