MADANRAJ SUBBARAJ Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE revisions, T.C. Nos. 989 to 991 of 1979 are directed by the assessee against the common order passed by the Sales Tax Appellate Tribunal, Coimbatore. T.C. No. 1245 of 1980, is filed by the department against the order passed by the Tribunal for deleting the word "packed" occurring in the observation of the order of the Tribunal on a petition filed by the assessee under section 55 of the Tamil Nadu General Sales Tax Act, 1959.

(2.) THE assessment years in question are 1974-75 to 1976-77. THE assessee is a wholesale dealer in sago. THE assessing officer treated the tapioca products sold by the petitioner at the point of first sale in the State since sago packed and sold under brand name coming within the purview of item 103 of the First Schedule. Accordingly, they were taxed at 8 per cent. THE Appellate Assistant Commissioner as well as the Tribunal confirmed the same. Hence the other three revisions.

(3.) S. No. Description of the goods Point of Rate Effective levy of from tax (1) (2) (3) (4) (5) per cent