Sangu Chakra Hotels Private Limited vs The State Of Tamil Nadu on 21 January, 1985
1. This tax appeal case is against the order of the Joint Commissioner for the assessment years 1983-84 and 1984-85. The appellant was assessed on a total and taxable turnover of Rs, 10,58,004, Rs. 3,75,326, Rs. 11,54,319 and Rs. 4,70,575 respectively. Two appeals were filed on the ground that item 150 of the First Schedule had been struck down by the Madras High Court in [1985] 60 STC 125 (Sangu Chakra Hotels Private Limited v. State of Tamil Nadu) and even otherwise the appellants never applied for or granted recognition by the Tourism Department of Government of India, making the said entry inapplicable to the appellants. The first appellate authority decided the two appeals by a common order dated March 4, 1987. The first appellate authority allowed the appeals upholding the contention of the assessee as follows :