2000 (9) TMI 1006

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....ember).-The point for consideration in all these tax revision cases is whether mochai and horsegram fall under the entry "pulses" in the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. The Sales Tax Appellate Tribunal (Madurai Bench) in these cases held that mochai and horsegram would fall under the botanical family "leguminosae". This decision was arrived at on the basis of diction....

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....cond Schedule to the Tamil Nadu General Sales Tax Act, 1959 entry 6-A reads as follows: 6A. Pulses, that is to say,- (i) gram or gulab gram (Cicerietinum L); (ii) tur or arhar (Cajanus cajan); (iii) moong or green gram (Phaseolus aureus); (iv) masur or lentil (Lens esculenta moench, lens culinaris madic); (v) urad or black gram (Phaseolus mungo); (vi) moth (Phaseolus acolitifolius facq); ....

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....in concluding that these goods namely mochai and horsegram would fall under declared goods covered by the Second Schedule to the Act is erroneous and therefore we hold that horsegram and mochai would not be covered by entry 6-A of the Second Schedule to the Tamil Nadu General Sales Tax Act, 1959. 6.. Accordingly the orders of the Sales Tax Appellate Tribunal in M M.T.A. Nos. 346 of 1991 to 348 of....