Breif Issue :

Facts & Issues Involved:

The only question which arises for consideration in this Appeal by certificate is whether sales of provisions effected by the assessee in a workmen's store maintained by it are assessable to tax under the Tamil Nadu General Sales Tax Act, 1959.

The assessee carries on business of manufacture and sale of textiles in a factory situate in the State of Tamil Nadu. It is one of the leading manufacturers of textiles in the country. It is running a store in the premises of the factory where workmen can buy provisions.

In the course of assessment of the assessee to sates tax for the assessment year 1967-68 under the Tamil Nadu General Sales Tax Act, 1959 the question arose whether the sales effected by the assessee in the store were taxable.