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TMI Blog1976 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... -67, 1967-68, 1968-69 and 1969-70. The assessee is a Sidha Vaidya and is the proprietor of Raja Rajeswari Sidha Vaidya Salai. It has its office at Triplicane and also an Oushadalaya at Vayapathi, Mamandoor Village, Chingleput District. The assessing authority under the Tamil Nadu General Sales Tax Act treated the assessee as a dealer in Sidha medicines, tooth-paste, hair-oil, etc., and treated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the allowance of relief on the basis of the Government Order was wrongly made. It is these assessments as sustained by the Tribunal that are now contested in the present revision cases. In the course of argument, reference was made to a Government Order, which exempts the sales of the following: G.O. Ms. No. 976, Revenue, dated 28th March, 1959, as amended by G.O.P. No. 21, Revenue, dated 5th J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edicines, etc., to strangers in addition to his patients. Consequently, the case of the assessee does not fall within the scope of the Government Order. The Tribunal itself in its order has pointed out that the assessee had not questioned the quantum of the turnover determined by the assessing authorities before it. Under these circumstances, the order of the Tribunal is valid in law and hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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