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2008 (9) TMI 877 - HC - VAT and Sales TaxWhether the Tribunal was right in confirming the order of the Assessing Officer, who treated the purchase of Wattle Extract from Tamil Nadu Leather Development Corporation Limited as the last purchase without referring to the clarification of the Secretary to Government by his clarification dated 06.12.1988? Held that:- The petitioner, being an incorporated body, it clearly fell within the expression "unincorporated association" referred to in sub-clause (e) of article 366(29A) of the Constitution. Section 2(n)(v) of the Tamil Nadu General Sales Tax act, 1959, treats the supply of goods by an unincorporated association, to its members for cash, deferred payment, or other valuable consideration, as a sale. The provisions for levy of tax on the supplies effected as in this case, were clearly to be found in section 2(n)(v) of the Tamil Nadu General Sales Tax Act, which was in conformity with article 366(29A)(e) of the Constitution and thereby confirmed the order of the Special Tribunal made in the above referred case reported in All India Skins and Hides Tanners and Merchants Association and Others vs. Commercial Tax Officer, Periamet Assessment Circle and Others [2001 (12) TMI 844 - MADRAS HIGH COURT]. Thus the issue is squarely covered by the decision reported above. Revision dismissed.
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