MEENU EQUIPMENTS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE Revenue is on revision before us canvassing the correctness of the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated August 11, 1994 made in CTA No. 356 of 1992.

(2.) HEARD the learned Counsel on either side on the following substantial questions of law: (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in upholding the revision of assessment, whereunder the exemption originally granted was revoked, in respect of sales of mixies? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's order negativing the claim for exemption is violative of the principles of natural justice and is arbitrary?

(3.) WE have also gone through the G.O.P. No. 3125, Revenue dated December 30, 1964, which was gazetted on January 20, 1965 by which exemption was granted to sale of goods by any dealer in the State to the canteen stores department.