Dy. Commercial Tax Officer and Another Vs. M. Velmurugan
EmailAppeal: Civil Appeals No. 7951 of 1996 with Nos. 7952 and 7953-55 of 1996
Petitioner: Dy. Commercial Tax Officer and Another
Respondent: M. Velmurugan
Apeal: Civil Appeals No. 7951 of 1996 with Nos. 7952 and 7953-55 of 1996
Judges: S.P. BHARUCHA & V.N. KHARE, JJ.
Date of Judgment: Sep 15, 1998
Head Note:
SALES TAX
Assessee engaged in mixing various ingredients – All such ingre-dients exempt from sales tax under different notifications – Levy of sales tax on the mixture of all such ingredients – High Court holding that as no new commodity was brought into existence levy of sales tax did not arise. Held no interference called for in the finding of fact.
Assessee engaged in mixing various ingredients – All such ingre-dients exempt from sales tax under different notifications – Levy of sales tax on the mixture of all such ingredients – High Court holding that as no new commodity was brought into existence levy of sales tax did not arise. Held no interference called for in the finding of fact.
Cases Reffered:
1. C. Rathinam v. State of T.N. (1995) 98 STC 167 (Mad)
JUDGEMENT:
ORDER
1. The High Court, in the order under challenge, allowed the writ petitions filed by the respondents following its earlier judgment in C. Rathinam v. State of T.N. (1995) 98 STC 167 (Mad). In that judgment, the High Court had found that the assessee mixed ingre-dients which all stood exempted from tax from time to time by one or the other exemption notification. Since the assessees merely mixed the ingredients for the facility of the consumers, the High Court held that such mixture of ingredients did not bring into existence any new commodity which could result in levy of sales tax thereon. Having regard to this finding of fact, no occasion to interfere arises.
2. The appeals are dismissed. No orders as to costs.
1. The High Court, in the order under challenge, allowed the writ petitions filed by the respondents following its earlier judgment in C. Rathinam v. State of T.N. (1995) 98 STC 167 (Mad). In that judgment, the High Court had found that the assessee mixed ingre-dients which all stood exempted from tax from time to time by one or the other exemption notification. Since the assessees merely mixed the ingredients for the facility of the consumers, the High Court held that such mixture of ingredients did not bring into existence any new commodity which could result in levy of sales tax thereon. Having regard to this finding of fact, no occasion to interfere arises.
2. The appeals are dismissed. No orders as to costs.
