1992 (4) TMI 235

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..... in State of Tamil Nadu v. Suguna Agencies reported in [1991] 81 STC 33 and another of the Allahabad High Court in Brooke Bond India Limited v. Commissioner of Sales Tax reported in [1982] 51 STC 357. 2.. The first question is, when an assessee purchases a motor locally and sells separately to be fitted in a wet grinder, whether that has to be subjected to tax once again after such fitting in. T .....

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..... to differ from the finding of the Tribunal. The above ruling clearly applies to the facts of this case. 3.. The second point is on the question of levying penalty for belated filing of return under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act. Here also, the question is covered by the decision reported in [1982] 51 STC 357 (All.) (Brooke Bond India Limited v. Commissioner of Sal .....

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