STATE OF TAMIL NADU Vs. ANANDA LUNCH HOME

JUDGEMENT

(1.) SINCE common questions are involved in these two revisions, they were clubbed together by consent of parties and disposed of by a common order. T.C. No. 188 of 1980 is in respect of levy of assessment for the assessment year 1974-75, while T.R.C. No. 403 of 1980 is in respect of assessment for the assessment year 1977-78. The assessees in both the cases are the proprietors of Ananda Lunch Home, Namakkal, and Vijaya Cafe Hotel, Dharmapuri, respectively. The common questions in both the revisions are, whether the Tribunal is justified in admitting additional grounds and entertaining the appeal disputing the entire turnover without following the principles laid down in 1977 (39) STC 285 (Mad.) (State of Tamil Nadu v. Siemens Engineering and Manufacturing Company of India Limited) and secondly, whether the Tribunal without appreciating the case independently in the light of the facts involved and with reference to the provisions of the Tamil Nadu General Sales Tax Act, 1959, erred in holding that there assessee is entitled to claim exemption on the basis of the decision in 1978 (7) CTR 130, 1978 AIR(SC) 1591, 1978 (42) STC 386, 1978 (4) SCC 36, 1979 (1) SCR 557, 1979 UPTC 826, 1978 TaxLR 2316, 1978 SCC(Tax) 198 (SC) [Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi].

(2.) AS regards the first question, it is concluded by a Full Bench of this Court in the Decision reported in 1989 (74) STC 303 (Tamil Nadu Small Industries Corporation Limited v. State of Tamil Nadu), to which one of us (K. M. Natarajan, J.) is a party and therein it was held :

(3.) IT was held in the above quoted case :