1989 (12) TMI 336

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....e view that "fried gram" will not fall under entry 6-A of the Second Schedule to the Act and, therefore, exigible to tax under entry 80(b) of the First Schedule to the Act. At once, we can state that the Tribunal, while coming to the conclusion that "fried gram" is exigible to tax under entry 80(b) of the First Schedule to the Act, expressly dissented from a contrary view taken by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in C.T.A. Nos. 459 and 460 of 1970. The view taken by the Additional Bench was to the effect that "fried gram" will fall within entry 6-A of the Second Schedule to the Act. It has been brought to our notice that the view taken by the Additional Bench, Coimbatore, in C.T.A. No. 459 of 1970, has been a....

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....same in appreciating entry 6-A of the Second Schedule to the Act, has held as follows: "The point in controversy between the assessee and the department is whether fried gram comes within the meaning of pulses or grams in item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act. If fried or parched grams fall within item (vi-a) of section 14 of the Central Act and item 6-A of the Second Schedule to the State Act, then they will stand excluded from entry 80(a) of the First Schedule to the State Act. Further, in respect of the said gram the State Government will be entitled to levy sales tax only at 4 per cent. On the other hand, if the fried grams or pulses do not fall under item (vi-a) of section ....