1979 (8) TMI 193

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....his revision has been filed by the State under section 38 of the Tamil Nadu General Sales Tax Act, 1959, read with section 9(3) of the Central Sales Tax Act, against the order of the Sales Tax Appellate Tribunal dated 27th August, 1973. The assessee was assessed under the Central Sales Tax Act for the year 1970-71 on a turnover of Rs. 5,42,720. The assessee appealed against the assessment question....

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....Act. The question is whether the inter-State transaction for the whole year, i.e., 1st April, 1970, to 31st March, 1971, is liable to be exempt or whether the exemption operates only with reference to the period subsequent to the notification, i.e., 13th July, 1970. In this connection, reference was made to a decision of the Bombay High Court in Commissioner of Sales Tax v. Cooper & Co.[1968] 2....

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....ffect to from 1st July, 1957. We do not find anything in principle which would differentiate the present case from the one decided by the Bombay High Court in Commissioner of Sales Tax v. Cooper & Co.[1968] 22 S.T.C. 111.  Following the said judgment, we hold that the notification has to be taken into account for the whole year 1970-71 only and not merely with reference to the period subse....