2025 (12) TMI 1069

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....al Sales Tax Act, 1959 (in short 'Act') for the period 2003-04 [TC(A)No.22 of 2013] in the case of one assessee, and for the periods 2003-04 and 2002-03 [TC(A)Nos.23 and 24 of 2013] in the case of the other assessee. 2. Both assessee's admittedly hold the status of 100% Export Oriented Undertakings (EOU). Returns of turnover were filed by the assessee's seeking exemption in respect of certain sales made to each other, of aluminium sole moulds and cutting dyes. Exemption was claimed under Serial No.386 of G.O.Ms.528, CT&RE, dated 21.11.1997, gazetted on 17.12.1997. 3. The assessments came to be completed by orders dated 22.06.2005, 18.03.2005 and 11.05.2004 accepting the claim for exemption. Thereafter proceedings for revision of asses....

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....detailed typed-set of papers of 174 pages enclosing the judgments and clarifications. 2.Whether the Appellate Tribunal overlooked the law that reassessment under Section 16 of the Tamilnadu General Sales Tax Act, 1959 ought not to be made on a mere change of opinion without any other materials other than the one produced and adjudicated upon by the assessing officer at the time of the original assessment. 3.Whether in the absence of any specific definition in the Tamilnadu General Sales Tax Act, 1959, the words "consumables" or "raw materials" should be interpreted as per the "EXIM" Policy pursuant to which the Notification No.G.O.Ms.No.528-II(1)/CTRE/100/97 dated 21.11.1997 issued which was subsequently amended by G.O.Ms.....

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....sel relies on the decision in Government of Kerala and Another v. Mother Superior Adoration Convent [(2021) 5 SCC 602] and Commissioner of Income Tax, Amritsar v. Straw Board Manufacturing Co. Ltd. [1989 Supp (2) SCC 523]. Both decisions are cited for the proposition that a beneficial exemption should be interpreted liberally. 12. Per contra, revenue counsel would point out that an entirely new case has been argued before this Court. Notification dated 31.03.1994 had never been pressed into service by the assessee's before the authorities, and the only reliance had been on Notification dated 21.11.1997. 13. On merits, it is submitted that dyes and moulds could never be taken to be either raw materials, packing materials or consumables....

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....able to accept the contention of Mr.Sundareswaran that Serial No. 340 must encompass even 100% EOU's as such an interpretation does not flow from the clear language of that Notification. 17. Barring Section 4E of TNGST Act, there is no other provision under the TNGST Act 1959 that exempts all sales inter se units engaged in export sales from the levy of tax, and even Section 4E grants an exemption only in very specific circumstances, relating to purchases of consumables, packing materials and labels, qua units located in MEPZ. 18. Hence, the interpretation urged by the Appellant would strain the plain language of Notification dated 31.03.1994 and we reject the contention that Notification dated 31.03.1994 would have any applicability ....