2009 (4) TMI 887

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..... ctness of the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated August 11, 1994 made in CTA No. 356 of 1992. Heard the learned counsel on either side on the following substantial questions of law: (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in upholding the revision of assessment, whereunder the exemption .....

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..... ltimate beneficiaries are the members of the association, the claim of exemption under G.O.P. No. 3125 dated December 30, 1964 cannot be legally sustained. We have also gone through the G.O.P. No. 3125, Revenue dated December 30, 1964, which was gazetted on January 20, 1965 by which exemption was granted to sale of goods by any dealer in the State to the canteen stores department. The highest fa .....

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..... Association Unit run canteen (Heavy Vehicles Factory), Avadi, Madras and settled by the said unit run canteen. The above factors clearly prove that the sales were made by the assessee in favour of the canteen stores. The reasoning of the Tribunal, that as the canteen stores have purchased mixers for the benefit of women welfare association which is catering to the needs of the welfare of the hea .....

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