Eternit Everest Ltd. vs State of Tamil Nadu
Tamil Nadu General Sales Tax Act 1959: Availment of concessional rate of tax for purchase of raw materials to manufacture cement sheets-No finding as regards mis-declaration or stock transfer, No justification in imposing penalty under s.23-The petitioner was a manufacturer of asbestos cement sheets. For the purpose of manufacturing, it purchased the raw materials of cement and fibre for [LexDoc Id : 409550]
