1991 (4) TMI 424

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.... under section 6(2) of the Central Sales Tax Act, 1956, was the only grievance projected by the respondent-assessee before the Sales Tax Appellate Tribunal, Main Bench, Madras. The Tribunal came to the conclusion that transaction handled by the assessee was one falling under section 6(2) of the Central Sales Tax Act eligible for exemption but restricted and confined the exemption to the extent of ....

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....under section 6(2) of the Central Sales Tax Act. The assessing officer is therefore justified in disallowing exemption on the turnover under dispute and levying tax under the Tamil Nadu General Sales Tax Act, 1959." The Tribunal, however, did not agree with the view of the assessing authority. The Tribunal found on the basis of the material placed before the authorities that the assessee had prod....

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....to the Government or to a registered dealer shall not be subject to tax under the Act. A dealer claiming exemption for subsequent sale during the movement of the goods from one State to another is required to furnish to the prescribed authority E1 certificates. The assessee in this case admittedly produced E1 certificates to the extent of Rs. 1,71,475. The Tribunal, on the basis of the material o....