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2011 (4) TMI 1241 - MADRAS HIGH COURTWhether the Tribunal is right in holding that in view of omission of rule 6(d) of the Tamil Nadu General Sales Tax Rules, 1959, the petitioner is not entitled to the relief on the ground of the sale of business as a whole, despite the fact that Explanation 3 appended to section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 expressly provides for relief? Whether the Tribunal is justified in holding that notwithstanding the sale of three lorries resulting in winding up of its business of lorry transport division as a whole, because other divisions of businesses were carried on, relief cannot be granted to the petitioner? Held that:- Going by the findings of the Tribunal that the lorry business continued even after the sale of the lorries, we do not find any justification to accept the plea of the assessee that the claim of the assessee falls under Explanation to section 2(r) of the Tamil Nadu General Sales Tax Act. On the alternative plea taken by the assessee, going by the relevant entry in Part D, entry 36 of the Schedule during the relevant time and on the admitted fact that the assessee had built the body on the chassis purchased and that the body had not suffered tax at any time before, we do not find that the assessee can be granted second sales exemption. In the circumstances, the revision stands dismissed
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