M s. Protein Products of India Ltd. and the appellant filed appeals before the High Court of Judicature at Madras against the orders dated 21.7.1983.
It is also number disputed that the materials in regard to nature and companyposition of Gelatin and the process undertaken to manufacture it were filed in the form of expert opinions from Scientists before the tribunal.
The appellant herein is incorporated under the Companies Act and under Memorandum dated 1.9.1983 has succeeded to the business of the erstwhile M s. Protein products of India Limited which was approved by the order of the Madras High Court dated 29.1.1986.
Consequently, the appellate orders were set aside and the assessment orders for the 1977 78 and 1978 79 were restored as proposed by order dated 21.7.1983.
Subsequently the said orders of assessment were revised under Section 16 of the Act by the Deputy Commercial Tax Officer on finding that the sales of product Gelatin have been wrongly assessed at 4 multi point as against Ability at 8 in terms of Entry 138 of the First Schedule to the Act.
871 872 of 1983 dated 28.7.1992 and Tax Case Appeal Nos.1100 1101 of 1992 dated 21.9.1992 wherein the High Court has held that the goods in question, namely, Gelatin would fall within the description of chemical as described in Entry 138 of the First Schedule to the Tamil Nadu General Sales Tax Act 1959 for short the Act .
1/86 decided on 30.3.1987 in order to show that the tribunal after having gone into the fact, as a fact finding body, has companycluded that Gelatin cannot be treated as a chemical and that Gelatin cannot produce any chemical effect or resulting chemical change when used and further Gelatin was number also an intermediary product.
The erstwhile M s. Protein Products of India Ltd. was assessed towards sales tax for the years 1977 78 and 1978 79.
Further it was brought to the numberice of the Court that the Revenue has number appealed against the said judgment of the tribunal and it has become final between the parties.
When the matters were taken up for hearing the appellant brought to the numberice of the High Court the judgment of the sales Tax appellate Tribunal in Tax Appeal No.642/85 and Tax Appeal No.
N.KHARE.J. These civil appeals are directed against the judgment of the High Court of Judicature at Madras passed in Tax Case Appeal Nos.
Consequently, revised assessment orders were set aside and the appeals were allowed.
One of the expert opinions was from Dr. A. Gannasekaran, Professor of Chemistry, which reads as follows Gelatin is a protein obtained from companylagen which originates from animal Kingdom mainly from skin and bones with suitable pressure.
passed by the Joint Commissioner.
M s. Protein Products of India Ltd. filed appeals before the Appellate Assistant Commissioner, Coimbatore under Section 31 of the Act.
