2000 (7) TMI 954

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....nal was delivered by L. PALAMALAI (Administrative Member).-This tax revision case is against the order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai in T.A. No. 1084 of 1992 and T.M.P. No. 559 of 1992 dated May 13, 1994. 2.. The short point for decision in this case is whether the Appellate Tribunal is justified in treating "ghova" as a different commodity from milk, so as ....

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....d form of milk and therefore, the exemption has to be granted in respect of ghova obtained from milk. There is no case to levy penalty, having regard to the fact that the assessee has been contending that ghova is not a different goods. 4.. Mr. R. Mahadevan, learned Government Advocate, stated that the Appellate Tribunal has given a clear finding that Ghova is a different commercial commodity, ....

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....with reference to G.O.P. No. 1340 dated December 10, 1981. The Appellate Tribunal has categorically held that only "fresh milk, recombined milk and milk drinks with or without any addition thereto for being sold as beverage" are eligible for exemption. The Appellate Tribunal has stated that the words, "for being sold as beverage" have a specific and significant meaning, thereby, only milk as a dri....

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....s a different commercial commodity, which is liable for tax under section 7-A of the Tamil Nadu General Sales Tax Act, 1959 having regard to the fact that ghova has been bought from non-dealers. Thus, the findings of the Appellate Tribunal are quite in order. As no tax was paid on this turnover even by filing a revised return before final assessment, the penalty levied under section 12(5)(iii) of ....