1979 (11) TMI 241

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....Nadu Sales Tax Appellate Tribunal, Additional Bench, Coimbatore, dated 20th December, 1978, made in T. A. No. 84 of 1978. The question considered by the Tribunal was a very short one. The petitioner herein entered into an agreement with Gwalior Rayons Silk Manufacturing Company Limited for selling certain quantities of approved firewood as per the specifications agreed to between the parties. The ....

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....able to accept the contention of the learned counsel for the petitioner. However, the learned counsel for the petitioner relied on a decision of this Court in Standard Fire Works Industries v. State of Tamil Nadu[1977] 40 S.T.C. 403. That case dealt with an entirely different set of facts. In that case, "hand grenades" and "bicat strips" were sold by the petitioner therein to the Government of ....

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....ed without reference to the actual use to which the assessee puts it and even if the use is to enter into the calculation at all, it must be that use to which it is normally put and not the special use to which the particular assessee puts it. Certainly, 'hand grenades' and 'bicat strips' can be used as weapons of offence or defence." We are of the opinion that the abovesaid observation will ha....