2001 (7) TMI 1272

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....) framed the following two questions and referred the same to this Court for opinion: (1) Whether the learned Sales Tax Tribunal is justified in allowing the claim of the assessee who is not included in the expression "Defence Service Installation" in view of the provision under law in serial No. 30 of the tax-free Schedule of the CST Act? (2) Whether the learned Sales Tax Tribunal is justified ....

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....he Tribunal held that the goods sold would be coming under serial No. 30 which read as follows: "Sale of goods to the military personnel by the defence service installations." A bare reading of the entry 30 of the tax-free list shows that sale of goods to the military personnel by the defence service installations is only exempted but the Tribunal took the view that if the sales effected to defe....