1996 (2) TMI 469

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....January 5, 1993, passed by the Joint Commissioner (SMR) of Commercial Taxes, Madras, in Ref. No. T2/2444/92 under section 37 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the Act". 2.. The contention of the appellant/assessee is that there is no finding recorded by any of the authorities below that the appellant purchased the motor and grinder separately and assembled....

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....facts are taken into consideration, the contention of the assessee that they had sold wet grinders and motors separately are not acceptable. On the other hand, from the list of purchases filed by the assessee it would be further evident that the assessee had purchased wet grinders fitted with motors as such from earlier registered dealers for a sum of Rs. 32,045.20. The assessee had a gross profi....

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....he assessee did relate to purchase of the wet grinder fitted with electric motor and sale of the same, and such turnover was to the tune of Rs. 32,045.20 and that turnover has been deducted out of the taxable turnover of the assessee. 3.. Learned counsel for the appellant placed reliance on a Division Bench decision of this Court in State of Tamil Nadu v. Suguna Agencies [1991] 81 STC 33. It may ....