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1980 (8) TMI 174 - SC - VAT and Sales TaxWhether sales of provisions effected by the assessee in a workmen's store maintained by it are assessable to tax under the Tamil Nadu General Sales Tax Act, 1959? Held that:- Appeal allowed. The assessee carried on business of selling provisions in the store and the sales attracted the liability to tax under the Tamil Nadu General Sales Tax Act, 1959, as it existed during the year of assessment & thus restore the order of the sales tax authorities holding that the sales in question were assessable to tax under the Tamil Nadu General Sales Tax Act, 1959.
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