Pondicherry State Cooperative ... vs Union Territory Of Pondicherry

The Supreme Court held that the exemption from Sales Tax under G.O.Ms.No.15/74 dated 25.6.1974 applies to Small Scale Industries, including the Assessee, despite the High Court's ruling that the activities did not constitute 'manufacturing'. The Court emphasized that the Director of Industries' certification of the Assessee as a Small Scale Industry, which included a tax exemption, must be upheld. Consequently, the Supreme Court reversed the High Court's decision, affirming the Tribunal's ruling that the Assessee is entitled to the exemption from Sales Tax.