2010 (2) TMI 1062

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....rder of the court was made by D. MURUGESAN J.-This writ petition has been filed seeking to quash the order passed by the third respondent dated April 23, 2001. This writ petition, at the instance of the assessee, relates to the claim of exemption under section 6A of the Central Sales Tax Act, 1956. The petitioner is a registered dealer dealing with pulses and grams. For the assessment year 1....

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....he dealer for exemption under section 6A was not acceptable. Aggrieved by the said order, the petitioner/dealer is before this court.   We have heard Mr. N. Inbarajan, learned counsel appearing for the petitioner and Mr. K. Radhakrishnan, learned Special Government Pleader (Taxes) for the respondents. In order to ascertain whether a particular transaction is an inter-State sale or stock....

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....ount. Only on the basis of the above materials, the Appellate/Assistant Commissioner had found that the transaction in question was only a stock transfer. The Appellate/Assistant Commissioner has also relied upon the following two judgments to support his conclusions. They are India Pistons Limited v. State of Tamil Nadu [1974] 33 STC 472 (Mad) and Madras Rubber Factory Limited v. State of Tamil N....