2007 (11) TMI 577

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....rt B of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 and they are exempt from tax. The first sale of intraocular lenses inside the State attracts 10 per cent rate of tax under entry 19 sub-item (5)(a) of Part C of the First Schedule to the TNGST Act. However, by virtue of item No. 2 of Part B of the Third Schedule read with the notification dated March 27, 2002 stated supra, the first sale inside the State is exempted from tax. The petitioner has further submitted that as per section 8(2A) of the Central Sales Tax Act, 1956 where the sale or, as the case may be, purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally, then by operation of law, the sale of very same goods under th....

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....ober 10, 1994, published in the official Gazette on November 2, 1994, brought about by Legislature omitting the expression "personal bond" in sub-rule (1) of rule 31 of the Tamil Nadu General Sales Tax Rules, 1959 and due to financial constraint, the petitioner is unable to offer bank guarantee as directed by the appellate authority. As the goods sold by the petitioner are exempt from tax, the petitioner seeks a writ of certiorari to quash the conditional order of stay. Considering the limited prayer in the writ petition, Mr. R. Mahadevan, learned Additional Government Pleader was put on notice and heard. He submitted that the appellate authority, while considering the facts and circumstances of the case, has granted interim stay, subjec....