CST exemption on sale of zip fasteners to readymade garment manufacturer / exporter allowed by Madras HC

M/s. Zip Industries Ltd. Vs. Commercial Tax Officer (Madras High Court) Heard Mr.S.N.Kirubanandam, learned counsel appearing for Mr.K.Kannaih Naidu, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent. 2. The petitioner has filed this writ petition challenging an assessment order dated 30.04.2009 under the provisions of the Central Sales Tax Act, 1956 for the assessment year 2005-2006. 3. The only legal issue involved in this writ petition is whether the petitioner is entitled to claim exemption on the sale of zip fasteners to a ready...