https://www.taxtmi.com/caselaws?id=153700 Horse gram flour was treated as falling within entry 80(b) of the Tamil Nadu General Sales Tax Act rather than the exemption notification, because the notification covered cattle feed items such as bran and husk but not gram flour, while the entry expressly included dhalls, brokens and flour of pulses and grams. The classification remained subject to the single-point condition, so the factual question whether the underlying gram had already suffered tax at the first sale had to be examined. Penalty for belated filing of the return was not leviable, because the return was accepted and assessed without best judgment assessment, leaving no statutory basis for penalty on delay. en-us Thu, 15 Oct 1981 00:00:00 +0530 Sat, 27 Jul 2013 12:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153700 Horse gram flour was treated as falling within entry 80(b) of the Tamil Nadu General Sales Tax Act rather than the exemption notification, because the notification covered cattle feed items such as bran and husk but not gram flour, while the entry expressly included dhalls, brokens and flour of pulses and grams. The classification remained subject to the single-point condition, so the factual question whether the underlying gram had already suffered tax at the first sale had to be examined. Penalty for belated filing of the return was not leviable, because the return was accepted and assessed without best judgment assessment, leaving no statutory basis for penalty on delay. Case-Laws VAT and Sales Tax Thu, 15 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153700