1974 (10) TMI 36

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..... That relates to the assessment of the appellants under the Tamil Nadu General Sales Tax Act, 1959 for the year 1959-60. The appellant also seeks the cancellation of penalty of s. 4,442.00. 2. The appellant is a registered firm at Bombay. They have purchased 4 diesel generating sets from Meenakshi Mills Limited, Madurai for Rs. 2,10,500.00. According to the Revenue, the appellant has sold one ....

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....t the same time under the Central Sales Tax Act. That turnover is also the subject-matter of another appeal before us. That appeal also was heard at the same time and is disposed of by a separate order. 3. In so far as the present appeal is concerned, the facts are not in dispute. The appellants have sold the machinery to National Power Supply Corporation, Calcutta. At one stage it was argued o....

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....enakshi Mills, the second sale thereof attributed to the assessees is covered by the exemption under s. 3(2) of the Tamil Nadu General Sales tax Act and the assessment is unsustainable. The appellants have also raised this plea in an addition ground. That was admitted, as it was only a legal plea and the Revenue has no objection, in M.T.M.P. 166/74. As we said, it is the concurrent finding of the ....

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....steel or articles made therefrom was taxable on first sale at 3 per cent. It is therefore seen that machinery was only single point taxable goods till 1961. That is an undeniable fact. It is therefore urged by the appellants that when prior to 1961, this was not multi-point goods and the admitted facts are Sree Meenakshi Mills had sold the goods to the appellants and the appellants are purchases, ....