AdvertisementState of Tamilnadu Vs Tvl. Aruppukottai Taluk (Madras High Court) The State filed the appeal challenging the order of the Tribunal, which had allowed the assessee’s appeal and granted relief in respect of the sales turnover relating to the distribution of art silk yarn to the members of a Co-operative Society. The Commercial Tax Officer, Aruppukottai, in the original assessment orders for the assessment years 1995-96, 1996-97, 1997-98 and 1998-99, revoked the exemption claimed by the assessee in respect of the value of art silk yarn distributed to its members on receipt of monetary consi...