1976 (9) TMI 159

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....ssessment years 1961-62, 1964-65, 1966-67, 1967-68, 1968-69 and 1969-70. The assessee is a Sidha Vaidya and is the proprietor of Raja Rajeswari Sidha Vaidya Salai. It has its office at Triplicane and also an Oushadalaya at Vayapathi, Mamandoor Village, Chingleput District. The assessing authority under the Tamil Nadu General Sales Tax Act treated the assessee as a dealer in Sidha medicines, tooth-....

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....ence presently. The Tribunal held that the allowance of relief on the basis of the Government Order was wrongly made. It is these assessments as sustained by the Tribunal that are now contested in the present revision cases. In the course of argument, reference was made to a Government Order, which exempts the sales of the following: G.O. Ms. No. 976, Revenue, dated 28th March, 1959, as amen....