D.K. Jain, J. - (1.) Challenge, in this civil appeal, is to the judgment and order dated 1st August 2000, delivered by the High Court of Judicature at Madras in W.P. No. 12798 of 2000, whereby the High Court has affirmed the levy of sales tax on the appellant on sale of goods made by it to respondent No. 2 herein, in the assessment years 1994-95 and 1995-96.
(2.) Briefly stated, the facts necessary for the disposal of this appeal, are as follows: In the year 1992, respondent No. 1, the State of Tamil Nadu sanctioned a "film city" project, for which respondent No. 2 viz. the Tamil Nadu Film Development Corporation, (for short "the Corporation") a public sector undertaking, was designated as the nodal agency, responsible for administering and implementing the said project. Pursuant thereto, a tender was floated by the Corporation for supply of various equipments for the said film city project. After a successful bid, the appellant was awarded the contract. In furtherance thereof, on 28th June, 1994, the Corporation issued various purchase orders to the appellant, accompanied by Certificates of sale which, inter- alia, stated: This is to certify that the Sales Tax for the equipments purchased for the Film City Project at Madras has been exempted by the Tamil Nadu Government.
(3.) Vide assessment order dated 31st January 1996, the Commercial Tax Officer (for short "CTO") exempted the sales made by the appellant to the Corporation in the assessment year 1994-95 from the levy of sales tax.;