1992 (4) TMI 235 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the appeal based on two key decisions: State of Tamil Nadu v. Suguna Agencies and Brooke Bond India Limited v. Commissioner of Sales Tax. The first issue was whether an assessee needs to pay tax again when selling a motor fitted in a wet grinder, which was decided in favor of the assessee. The second issue was regarding the penalty for belated filing of return under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act. The appeal was allowed with no order as to costs.