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]
Godrej Sara Lee Ltd. vs State of Karnataka and Ors.
Challenge to reassessment order passed by joint commissioner-Likelihood of futile exercise by joint commissioner, Petitioner granted liberty to approach appellate tribunal-The petitioner had challenged the reassessment order passed by the joint commissioner and contended that the reassessing authority acted at the instan [LexDoc Id : 411298]
