https://www.taxtmi.com/caselaws?id=157381 Sales to a municipal council were not eligible for concessional sales tax under the relevant Government Order and notification because the council was not a department of Government. The notification extended only to specified Government departments and certain identified undertakings, while the municipal council remained a separate corporate body constituted under the Tamil Nadu District Municipalities Act with its own legal personality. Government supervision over municipalities did not convert them into State departments. The claim for concessional rate of tax therefore failed. en-us Thu, 10 Mar 1994 00:00:00 +0530 Fri, 04 Oct 2013 16:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157381 Sales to a municipal council were not eligible for concessional sales tax under the relevant Government Order and notification because the council was not a department of Government. The notification extended only to specified Government departments and certain identified undertakings, while the municipal council remained a separate corporate body constituted under the Tamil Nadu District Municipalities Act with its own legal personality. Government supervision over municipalities did not convert them into State departments. The claim for concessional rate of tax therefore failed. Case-Laws VAT and Sales Tax Thu, 10 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157381