TVL. AGARWAL BHAVAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) These writ petitions have been filed by the assessee against the order dated 27.04.1998 passed by the Tamil Nadu Taxation on Special Tribunal, Chennai holding that the sale of food, drinks, sweets and savouries by the petitioner was liable to pay tax.

(2.) In view of the controversy settled by this Court in the case of K.Damodarasamy Naidu and Bros V. State of Tamil Nadu and another reported in 1990 Vol.76 Sales Tax Cases 427. The relevant observation of the Division Bench of this Court is quoted below for ready reference:

(3.) In view of the matter being covered by the Division Bench decision of this Court, we do not find any reason to interfere with the order of the learned Tribunal.