SAKTHI SUGARS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The present Tax Cases were filed against the findings of Sales Tax Appellate Tribunal in its common order, dated 02.07.2013 made in CTSA Nos.131, 139, 140, 286 and 293 of 2002 and the following questions of law were raised by the petitioner in all the Tax Cases:-

(2.) As the facts and law involved in all the above tax cases are one and the same, all the cases are taken up together and decided by a common order.

(3.) The brief facts leading to the present cases are that the petitioner company engaged in manufacturing and marketing white sugar and other allied products including Effluent Treatment-cum- Bio-Gas Plant. The petitioner company filed a return under TNGST Act and thereafter, sought for exemption of income from the sale of Effluent Treatment-cum-Bio-Gas Plant (ETBGP) in terms of exemption provided under Section 17 of the Tamil Nadu General Sales Tax Act. However, the Assessing authority did not apply the exemption and determined the total and taxable turn over as against the petitioner, as per the returns filed including the income from the sale of Effluent Treatment-cum-Bio-Gas Plant.