RAMAKRISHNA LUNCH HOME Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS tax revision case is against the order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai in T.A. No. 1084 of 1992 and T.M.P. No. 559 of 1992 dated May 13, 1994.

(2.) The short point for decision in this case is whether the Appellate Tribunal is justified in treating "ghova" as a different commodity from milk, so as to levy tax and penalty under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 to the extent of 50 per cent of tax, namely, Rs. 1,04,250.

(3.) MR . N. Inbarajan, learned counsel for the petitioner, contended that milk and Ghova are not different commodities, having regard to the analytical report, which shows that in milk, the following ingredients are available :