Appellant temple exempted from the provisions of sales tax act.

A.R. LAKSHMANAN, J.

The writ appeal is directed against the order of J. Kanakaraj, J., in W.P. No. 17003 of 1994 dated September 29, 1994 dismissing the writ petition only on the ground that the appellant has got a right of alternative remedy to file an appeal.

2. The appellant filed the writ petition for the issue of a writ of certiorari calling for the records of the respondent in his proceedings TNGST No. 536296/91-92 dated November 15, 1993 and quash the same.

3. The facts and circumstances leading to the filing of W.P. No. 17003 of 1994 are as follows : The appellant is the Devasthanam looking after the pooja, seva, etc., of the deity "Lord Muruga" in the famous temple situated in Palani Hills. That temple from time immemorial is one of the very important places of worship for the Hindus and famous festivals are conducted by the appellant every year according to the custom prevailing among the Hindus. After the pooja or seva performed on the deity, prasadams are offered to the devotees. One such prasadam offered by the appellant to the devotees is panchamirtham, which is very famous and called as "Palani Murugan Panchmirtham". Every devotee who worshipped Lord Muruga at Palani Hills purchases panchamirtham from the appellant. The panchamirtham is made out of banana, wet dates, jaggery cardamom, etc. For this, most of the ingredients are coming to the appellant as offerings to the deity by the worshippers. Only for shortage, the appellant is compelled to purchase the same from the open market and this practice is being followed by the appellant from time immemorial. No sales tax was levied either for the abovesaid purchase from the open market or for the sale of the abovesaid prasatham panchamirtham in the past years. The Government had also clarified by their letter No. 48529/11-2/79 dated May 6, 1992 that the sale of prasatham by the temples in Tamil Nadu like the appellant is not liable to tax under the Tamil Nadu General Sales Tax Act, 1959. The abovesaid clarification was given by the Government based on the principles laid down by various High Courts in many decisions that the activities of the temple cannot be held as business and the temple also cannot be held as a "dealer" and hence, there is no element of sale as provided in the Act, to tax the same.

4. In these circumstances and as per the clarification of the Government aforesaid, the sale of panchamirtham by the appellant is not taxed under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") till date. But, a dispute was raised with regard to the levy of tax on the purchase of jaggery (nattusakkarai) by the appellant through Regulated Market Committee. The respondent sought to levy tax on the purchase of jaggery by the appellant from the Regulated Market Committee for the reason that the commodity in the State and the commodity cardamom are liable to tax at the point of last purchase in the Sate. This dispute was raised for the first time during the year 1991-92 by the respondent. The respondent has totally failed to not the fact that the appellant will not at all come within the purview of the Act. The appellant is neither a dealer for doing any business as contemplated under the Act.

5. Since the respondent sought to levy tax on the appellant's purchase of ingredients for the preparation of the prasadam panchamirtham, the appellant has approached the Government for necessary relief. But the Government without properly considering the appellant's request and totally on a different footing declined to entertain the appellant's claim of exemption on their purchase of jaggery and other ingredients for the preparation of the panchamirtham - vide the letter dated July 6, 1992.

6. In the meanwhile, the respondent has passed the impugned order dated November 15, 1993, assessing the appellant on a turnover of Rs. 12, 24, 217 being the purchase value of jaggery and cardamom, levying tax and other amounts to the tune of Rs. 99, 429 a