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Issues: Whether the assessee was entitled to exemption for sale of coffee as its own agricultural produce brought from Kerala into Tamil Nadu, and whether the restriction limiting the exemption to produce grown "within the State" could be applied in view of the prior constitutional ruling.
Analysis: The earlier Special Tribunal decision had already struck down the words "within the State" in section 2(r) of the Tamil Nadu General Sales Tax Act as discriminatory and violative of Articles 301 and 304 of the Constitution of India. On the facts, the documents produced, including the sale records and invoices, established that the coffee sold in Tamil Nadu was the assessee's own estate produce from Kerala and had been moved on stock transfer. The exemption therefore could not be denied merely because the produce originated outside Tamil Nadu.
Conclusion: The assessee was entitled to the exemption claimed, and the revision order was unsustainable.
Final Conclusion: The assessment revision was set aside and the appellate order granting relief to the assessee was restored.
Ratio Decidendi: Where agricultural produce is proved to be the assessee's own produce, exemption cannot be denied solely because the produce was grown outside the State when the territorial restriction has been held unconstitutional.
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