TMI Blog1991 (3) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... n cases are manufacturers-cum-dealers in gingerly oil and oil cakes. They had purchased gingerly seeds and oil cakes during the assessment years in question from unregistered dealers. The gingerly seeds had been consumed by the respondents-assessees in the manufacture of gingerly oil, and gingerly oil cakes had been despatched to places outside the State otherwise than in the course of inter-State trade and commerce. The purchase of gingerly seeds had not suffered tax at any previous stage. The assessing authority assessed the dealers on the turnover involved relating to the gingerly seeds under section 7-A of the Tamil Nadu General Sales Tax Act, 1959. The assessing authority had invoked the provisions of section 16 of the Act to bring the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the facts whether or not the obligations contained in G.O. Ms. No. 1089 had been fulfilled by the assessees, the matter was remanded to the assessing authority for fresh disposal. It is as against this order of the Tribunal, the Revenue has come up in revision before this Court. 3. G.O. Ms. No. 1089 dated 29th June, 1977 came to be issued after the judgment of the Supreme Court reported in State of Tamil Nadu v. Kandaswami [1975] 36 STC 191. It appears that section 7-A of the Tamil Nadu General Sales Tax Act, 1959, was introduced with effect from 27th November, 1969 by Tamil Nadu Act 2 of 1970. The vires of the section was questioned in the High Court and this Court by the judgment reported in M.K. Kandaswami v. State of Tamil Nadu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been levied need not be reopened; (2) That no proceedings need be initiated for orders passed levying tax under section 7-A on transactions relating to the period from 27th November, 1969 to 14th July, 1975 where final assessments involving section 7-A are kept pending; and (3) That waiver may be granted for the period from 27th November, 1969 to 14th July, 1975 only in cases where the dealers have not collected any amount by way of tax or purporting to be tax or deposit or contingent liability or who have not made any provisions in the balance sheet to meet tax liability." 4.. Before the Tribunal, the assessees contended that they were entitled to the benefit contained in clause (3) of the recommendation, subject to the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulated in that Government Order. The decision in the Gnanambal's case [1980] 46 STC 302 proceeded on an entirely different facts situation. In that case, a specific order had been passed by the Government exempting the purchase of groundnut kernel by the owners of country oil chekku from liability to tax. The Tribunal sought to extend that exemption by invoking the principle of helping a class of under-privileged and economically backward section of the society even with regard to the purchases of gingerly seeds. The Division Bench on these facts rightly found as follows: "It is no part of the duty of the Tribunal to go into any basic theory of public welfare or to find out what the intention behind the order issued by the Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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