9911796707
TMI Blog1995 (7) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... nally assessed to sales tax on a total and taxable turnover of Rs. 50,100.80 for 1980-81 under section 7 of the Tamil Nadu General Sales Tax Act, 1959. On Appeal, the Appellate Assistant Commissioner (Commercial Taxes) remanded the matter back to the file of the assessing officer with a direction to redo the assessment in accordance with the decision of the Supreme Court in the case of Northern In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the sale of ice cream by the assessee and, therefore, the Deputy Commissioner was wrong in exercising his jurisdiction under section 32 of the Act in revising the assessment. Accordingly, the appeal was allowed. Aggrieved, the department is in revision before this Court. 2.. According to the learned Additional Government Pleader (Taxes) what was sold by the assessee was packed ice cream and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ice cream. This fact was ascertained by the assessing officer himself on his personal visit. Since there is service element is involved in the present case, the sale turnover is not taxable as per the decision reported in [1978] 42 STC 386 (SC) and [1980] 45 STC 212 (SC) [Northern India Caterers (India) Ltd. v. Lt. Governor o Delhi]. Accordingly, we see no infirmity in the order passed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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