1996 (2) TMI 546

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....or intra-State sales effected by the Khadi & Village Industries Commission, Tamil Nadu are exempted from the State sales tax/Central sales tax by virtue of the notifications in GOPs No. 272 dated 11-2-1967 issued under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956. The statutory notifications contained in the said government order read as follows: "NOTIFICATION I In....

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....(Central Act 74 of 1956) the Governor of Madras hereby directs that no tax under the said Act shall be payable in respect of the sales of all products of village industries specified in the Schedule to the Khadi & Village Industries Commission Act, 1956 (Central Act 61 of 1956) effected by the institutions and persons certified for the purpose, by the Khadi & Village Industries Board, subject to t....

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....ions and persons. The Commission is not a certified person or institution. We are therefore of the opinion that the said notifications do not avail the Commission. 3. We do not express any opinion whether there is any other notification or any other provision of law under which the Commission can claim exemption in respect of the said sales. This observation we are making because in GOPs No. 27....