1981 (10) TMI 167

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....uestion that arises for consideration in this revision is whether horse gram flour falls within entry 80(b) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or within the exemption under a notification dated 4th March, 1974. The notification under section 17 of the Act, which confers exemption from levy of tax, runs as follows: "In exercise of the powers conferred by sub-sec....

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.... only cattle feed or rice bran or wheat bran or husk and dust of pulses and grams. Even brokens of pulses and grams are excluded. The notification does not cover the powdered form of grams or gram flour, in this case, horse gram flour. We would now examine entry 80, which runs as follows: "(a) Pulses and grams, (b) Dhalls of pulses and grams (whether whole or split) parched and fried puls....

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....we remit the matter to the Tribunal for examining whether the purchase of horse gram, out of which flour has been made has suffered tax in the first sale. If it has already been taxed, then it would go out of entry 80(b). If the gram purchased had not suffered tax, then it would fall within item 80(b), and therefore, taxable at the rate of 4 per cent single point. This part of the order of the Tri....