This companytention was negatived by the Sales Tax Authorities and they brought the sales of provisions in the store to tax.
The assessee carried the matter in Appeal to the Tribunal where the assessee succeeded and this led to the filing of a revision application by the State before the High Court.
The High Court by a brief order dismissed the revision application and following its earlier decision in Deputy Commissioner of Commercial Taxes, v. Thirumagal Mills Limited 20 S.T.C. 287, held that the sales in question were number taxable.
The State thereupon preferred the present appeal after obtaining the necessary certificate from the High Court.
In the companyrse of assessment of the assessee to sates tax for the assessment year 1967 68 under the Tamil Nadu General Sales Tax Act, 1959 the question arose whether the sales effected by the assessee in the store were taxable.
N. Bhagwati, J. The only question which arises for companysideration in this Appeal by certificate is whether sales of provisions effected by the assessee in a workmens store maintained by it are assessable to tax under the Tamil Nadu General Sales Tax Act, 1959.
