1995 (1) TMI 371

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....r. The common question that arises for consideration in all these tax cases is: "Whether the peas and the peas-dhall would fall under item 6-A(iv) of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959, or whether they would fall under item 80(b) of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959." A similar question came up for consideration before this Court in W....

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....ollowing the abovesaid order of this Court in W.P. Nos. 22144 of 1993, etc., in the present tax cases also, we hold that the sales turnover, on the peas and peas-dhall would not fall under item 6-A(iv) of the Second Schedule, but would fall under item 80 of the First Schedule to the Tamil Nadu General Sales Tax Act. Therefore, the assessees in these tax cases are liable to pay surcharge, additiona....