- Court
- Supreme Court of India
- Decided
- 21 April 2009
- Bench
- Arijit Pasayat, Lokeshwar Singh Panta
- Result
- Appeal disposed of.
Headnote
Tamil Nadu General Sales Tax Act, 1959 :
Sales Tax-Imposition of -Penalty also levied - For reasons stated in the connected appeal, no scope for interference withe the levy of tax made - However, penalty imposed is set aside.
Headnote as published in the Digital Supreme Court Reports by the Supreme Court of India. Paragraph references point to the judgment below.
Judgment
DR. ARIJIT PASAYAT, J.
¶1Challenge 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 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 of what is stated in the said appeals.
¶2The appeal is accordingly disposed of.
Case details
Arising from
CIVILAPPELLATE JURISDICTION: Civil Appeal No. 4617 of 2004
From the Judgement and Order dated 29.01.2004 of the High Court of Judicature at M'adras· in Writ Petition No. 43203 of 2002
Appearances
K.K. Mani, Mayur R. Shah, for the Appellants.
R. Nedumaran, for the Respondents.
Source: Supreme Court of India, Digital Supreme Court Reports, via the Indian Supreme Court Judgments open dataset (CC BY 4.0). Text was extracted from the official PDF and may contain conversion errors. Check the official PDF before relying on it.