State of Tamil Nadu and Anr. vs India Cements Ltd. and Anr.
Tamil Nadu General Sales Tax Act 1959: Sales tax deferral scheme-Circulars issued by revenue binding on departmental authorities-The Supreme Court, on the question whether the first respondent was eligible for sales tax deferral in any financial year for the sales made in that y [LexDoc Id : 408176]
Tvl. Zodiac Traders vs CTO
Tamil Nadu Value Added Tax Rules 2007-Petitioner permitted to re-submit corrected copies of Form-W and file relevant documents of export sales, Respondent directed to consider and pass appropriate orders-The high court set aside the impugned order of the respondent dated 25 February 2011 and permitted the petitioner to re-submit corrected copies of For [LexDoc Id : 414348]
Tvl. Michelin Apollo Tyres (P) Ltd. @ Michelin India Tyres (P) Ltd. vs Assistant Commissioner
Levy of additional tax, surcharge and penalty: Returns already submitted and assessment done after verification of records-Levy order set aside, Respondent directed to consider relevant records and objections and pass appropriate orders-Additional tax on the turnover of the petitioner for the AY 2006-07 had been levied stating that it had not filed the returns for the relevant assessm [LexDoc Id : 414349]
Quality Water Management Systems (P) Ltd. vs State of Tamil Nadu
Interpretation of statutes: Taxing provision granting concessional and incentives for promoting growth and development-Liberal construction to be given to such provision-A provision, which was a taxing statute, granting concessional and incentives for promoting growth and development, should be construed liberally. [LexDoc Id : 414350]
Ruchak Metals vs State of Tamil Nadu
Tamil Nadu General Sales Tax Act 1959: Statutory provision providing for imposition of penalty not contemplating levy of penalty-No additions to turnover except making an apportionment for fixing the rate of tax, Penalty unsustainable-Explanation (1) to s.12(3)(b) of the Tamil Nadu General Sales Tax Act 1959 stated that when the turnover represented additions to the turnover as per [LexDoc Id : 410505]
