1981 (7) TMI 214

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..... C.J.-The same question arises in these two revisions. These revisions arise out of orders of assessment to sales tax for the years 1974-75 and 1970-71 respectively. The assessee is the same in both the cases. The assessee manufactures ice, consumes such ice for his own business and also effects sales of such ice. The water required for manufacture of ice is said to be sold to the assessee by the....

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....ority and the Deputy Commissioner in appeal. The Sales Tax Appellate Tribunal applied the decision in T.S. Govindarajulu Naidu v. State of Kerala[1979] 43 S.T.C. 233. to the case and held that since water was exempt from tax when sold by the Corporation and that was the sale in this case, section 5A would not be attracted. It is the correctness of the decision of the Tribunal that is challenged in....

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....f the term "goods" by the words "the sale or purchase of which is liable to tax under this Act" would be rendered redundant if goods exempted are not brought within the scope of the words, the Division Bench construed the words to include goods which by reason of a provision for exemption under section 10 are not liable to be taxed under the Act. What was essentially meant was that the Act by reas....