M/S. Arul & Co. v. State of Tamil Nadu & Anr.

M/s. ARUL & CO. v. STATE OF TAMIL NADU & ANR. Criminal Appeal No. 4617 of 2002 APRIL 21, 2009 [DR. ARIJIT PASAYAT AND LOKESHWAR SINGH PANTA, JJ.] Tamil Nadu General Sales Tax Act, 1959 : Sales Tax-Imposition of -Penalty also levied - For reasons stated in the connected appeal, no scope for C interference withe the levy of tax made - However, penalty imposed is set aside. CIVILAPPELLATE JURISDICTION: Civil Appeal No. 4617 of 2004 From the Judgement and Order dated 29.01.2004 of the D High Court of Judicature at M'adras· in Writ Petition No. 43203 of 2002 K.K. Mani, Mayur R. Shah, for the Appellants. R. Nedumaran, for the Respondents. E The Judgement of the Court was delivered by DR. ARIJIT PASAYAT, J. 1. Challenge in this appeal is to the judgment of a Division Bench of the Madras High Court dismissing the writ petition filed by the appellant. The High Court relied on the decision of a F Division Bench of the High Court against the assessee in writ petition No. 14768 of 2000 dated 11.12.2003. For reasons indicated in Civil appeal No. 5134-35 of2002 disposed of today, we find there is no scope for interference with the levy of tax made. However, the' penalty imposed stands set aside because G of what is stated in the said appeals. 2. The appeal is accordingly disposed of. G.N. Appeal disposed of. 305