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2010 (7) TMI 878 - HC - VAT and Sales TaxWhether the purchase made by the assessee being an oil miller is liable for purchase tax or not? Held that:- On consideration of the facts available on record, we are of the considered view that the Tribunal has made a total error in setting aside the assessment order as confirmed by the First Appellate Authority by relying upon the judgment of the Apex Court in SHANMUGA TRADERS v. STATE OF TAMIL NADU [1998 (4) TMI 484 - SUPREME COURT OF INDIA] without appreciating the scope of Section 7-A of the Act as well as the entry 6(viii) of the II Schedule to the Act and the notification passed in G.O.Ms.No.976, Revenue, dated 28th March, 1959. Revision allowed.
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