Supreme Court of India
Santhosh Maize & Industries Limited v. The State of Tamil Nadu & Anr.
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From the headnote
Tamil Nadu General Sales Tax Act, 1959 – TNGST (Amendment) Act, 1993 (Act No. 24 of 1993) – TNGST (Second Amendment) Act, 1996 (Act No.37 of 1996) – Taxation Entry No.61 – T NGST (Amendment) Act, 1994 (Act No.32 of 1994) – Exemption Entry No.8 – The appellant dealt in maize starch – The State t hrough an Exemption Notification exempted the products of mill ets including maize from the tax – State Legislature imposed tax on ‘sago and starch of any kind’ (Taxation Entry No.61) – Same caused concern s among maize starch dealers – High Court concluded t hat maize starch will not be entitled to
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