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2008 (12) TMI 709 - HC - VAT and Sales TaxWhether the Sales Tax Appellate Tribunal is justified in holding that the Notification No. II(1)/CTRE/206/77, dated September 7, 1977 issued under section 17 of the TNGST Act, 1959 exempting tax payable under the said Act on the sales by canteens run by a Managing Committee or Co-operative Society of State or Central Government servants on a no-profit no-loss basis for the benefit of the said State or Central Government employees is not applicable to Corporation staff in spite of G.O.Ms. No. 600 declaring them as Government servants? Held that:- The Tribunal was justified in negativing the plea raised by the petitioner that the staff of the Madras Corporation are also "Government servants" and as such they are entitled to the exemption granted by the Government to the servants of the Union as well as State. Accordingly, substantial question of law is answered against the petitioner.
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