The Revenue went up in revision to the High Court of Madras.
Appeals by special leave from the judgments and orders dated April 6, 1967 and January 22, 1969 of the Madras High Court in Tax Cases Nos.
148/71 .
A. Ramachandran, for the respondent in C.A. No.
1454 of 1969 and 148 of 1971.
152 of 1964, and 300 of 1968 respectively.
B Sen, S. P. Mitra and G. S. Chatterjee, for intervener in A. No.
1454 of 1969 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
It was assessed to sales tax under the Madras General Sales Tax Act, 1959, hereinafter called the Act.
The facts in the first of these appeals may be stated.
The Judgment of the Court was delivered by Grover, J. These appeals by special leave from a judgment of the Madras High Court involve a companymon question.
For the assessment year 1960 61 the assessing authority included in the taxable turnover certain amounts representing the sale value of foodgrains and groceries sold in the fair price shop run by the mills and the amount realised by sale of articles of food in the canteen which was run for its employees.
CI/72 Parasaran, T. Vadivel, R. Shanmughan and K. Jayaram, for the respondent in C.A. No.
The assessee filed an appeal questioning its liability to pay tax on these items The appellate authority dismissed that appeal.
T. Desai and A. V. Rangam, for the appellant in both the appeals L500 Sup.
1454/69 .
The assessee, who is the respondent herein, is a spinning mill manufacturing companyton yarn.
The assessee thereupon filed a further appeal to the Sales tax Appellate Tribunal which allowed the appeal and directed that the turnover in question be deleted.
