1979 (11) TMI 232

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....C.J.-This revision petition is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal, Madras (Second Additional Bench), dated 23rd June, 1978, in Tribunal Appeal No. 1223 of 1977. The respondent herein is a dealer in country chekku products at Bhuvanagiri in South Arcot District. During the assessment year 1975-76, it was found that the respondent had purchased gingerly seeds f....

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.... the fact that section 7-A of the Act applies to the purchase of gingerly seeds. However, under G.O. Ms. No. 976, Revenue. dated 28th March, 1959, the sales of products of country oil chekku by every person owning or having interest in country oil chekku, single or multiple, and dealing exclusively in the produce of such chekkus had been exempted from taxation under the Act, provided that the tota....

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....e Act exempting the purchase turnover of gingelly seeds by the owners of country oil chekku from liability to tax. What was argued before the Tribunal and which found favour with the Tribunal was that the spirit of the Government Order referred to above must be applied to the purchase turnover of gingelly seeds as well. The Tribunal itself states in its order: "But when G.O. Press No. 1963, Rev....

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....case assessee in respect of their purchases and not a mere technicality, that purchases by such persons are not exempted under any special G.O. Therefore, we are of the view that G.O. No. 1963, Revenue, dated 21st April, 1960, applies as much to purchases as for sales made by the country chekku oil owners and therefore we are of the view that the purchase tax cannot be levied on the assessee in re....