The appellant thereupon took the matter in revision to the Madras High Court under section 38 of the Act but its applications were dismissed at the stage of admission by that Court on March 5, 1974 in the light of its earlier judgment dated September 18, 1973 in T.C. No.
1138/1139 of 1972 dated February 21, 1974 cancelled the relief granted to the appellant by the Appellate Assistant Commissioner.
CIVIL APPELATE JURISDICTION Appeal by Special Leave from the Judgment and Order dated the 5 3 74 of the Madras High Court in Tax Cases Nos.
The State of Tamil Nadu also filed enhancement petitions.
114 of 1971 supra which was the basis of the relief granted by the Appellate Assistant Commissioner was reversed by the Madras High Court vide its judgment dated September 18, 1973, in T.C. No.
42,38,182.90 respectively.
manure mixture is number a different product than the ingredients companystituting it which have already suffered tax.
2,07,94,490.73 respectively relating to sales of fertiliser mixtures.
The case of the appellant was that as the fertiliser mixtures were prepared by dry mixing of various chemical fertilisers shown as sub items 1 to 15 of S. No.
21 of First Schedule to the Act according tothe standard formula approved by the Director of Agriculture at its mixing works manually by means of shovels and as the resultant product companyld number be said to be a companymodity different from the ingredients companyposing it which had been purchased within the State and had suffered tax under item No.
He, however, allowed exemption on a turnover of Rs.
18 of 1973, the Sales Tax Appellate Tribunal by its orders Nos.
2,35,01,129.47 and Rs.
1,65,44,223.73 which represented the mixture sold after August 6, 1970 the date when the Tamil Nadu General Sales Tax Third Amendment Act 26 of 1970 amending item 21 of Schedule came into force.
The appellant, Tvl.
Since the earlier order of the Sales Tax Appellate Tribunal dated July 27, 1972 in T. A. No.
S. Ramamurthi and A. T. M. Sampath for the Appellant.
T. Desai, A. V. Rangam and A. Subhashini for Respondent.
Shaw Wallace Co. Ltd., a public limited companypany, is a registered dealer under the Act and is an assessee on the rolls of the Commercial Tax Officer IV, Central Assessment Circle 23, Madras.
21 of the First Schedule to the Act, they companyld number be taxed again.
77 and 78/74.
He, therefore, allowed exemption on the turnover which had suffered tax by following the earlier decision of the Sales Tax Appellate Tribunal dated July 27, 1972 in the case of Rallis India Ltd. T. A. 114 of 1971, where it was held that there is numbermanufacture and the resultant product viz.
1,20,18,842.80 and Rs.
It also prepares fertiliser mixtures.
The exemption allowed by the Appellate Assistant Commissioner for the years 1969 70 and 1970 71 amounted to Rs.
The Judgment of the Court was delivered by JASWANT SINGH, J. These appeals by special leave from the companymon judgment of the Madras High Court dated March 5, 1974, in Tax Cases Nos.
77 and 78 of 1974 which involve the interpretation of section 3 and item No.
Amongst other things, the appellant manufactures and deals in chemical fertilisers.
21 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 hereinafter referred to as the Act, shall be disposed of by this judgment.
For the assessment years 1969 70 and 1970 71, the appellant claimed exemption on a turnover of Rs.
The Assessing Officer disallowed the exemption on the entire turnover for the year 1969 70.
The appellant filed further appeals for both the years under section 36 1 of the Act before the Tamil Nadu Sales Tax Appellate Tribunal against the orders of the Appellate Assistant Commissioner.
It is number, therefore, possible to treat the manure mixture as the same article as the companyponents themselves Whether the process adopted in the preparation of manure mixture is manufacture or otherwise, if the resultant product obtained by mixing the various articles of chemical fertilisers referred to in item 21 is sold as a different companymercial product and for a different user, it has to be treated as a different article from the companyponents.
