1990 (12) TMI 317

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..... rs conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959), the Governor of Tamil Nadu hereby exempts with effect on and from the 1st April, 1970 all sales of products of millets (like rice, flour, brokens and bran of cholam, cumbu, ragi, thinai, varagu, samai, kudiravalli, milo and maize) from the tax payable under the said Act." The T .....

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..... h obtained by the appellants by their manufacturing process is unadulterated one and not mixed with any other components as per the certificate issued by the Deputy Director, Regional Testing Laboratory, Avinashi Road, Coimbatore and 2 per cent balance was only ash or waste. Therefore the appellants contended that maize starch is only a product of the millets of maize which is exempted from levy o .....

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