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Traders and Traders, Importers and Exporters and Manufacturers, Representatives Madras Vs. State of Tamil Nadu - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case NumberTax Case No. 142 of 1972
Judge
Reported inAIR1978Mad1; [1977]40STC289(Mad)
ActsTamil Nadu General Sales Tax Act, 1959 - Sections 2 and 13(5); Tamil Nadu General Sales Tax Rules, 1959 - Rule 5A
AppellantTraders and Traders, Importers and Exporters and Manufacturers, Representatives Madras
RespondentState of Tamil Nadu
Appellant AdvocateK. Mani, Adv. for ;V. Ramachandran and ;V. Narayanaswami, Advs.
Respondent AdvocateAddl. Govt. Pleader
DispositionPetition dismissed
Excerpt:
- orderkailasam, c.j.36. in accordance with the opinion of the majority of the full bench, it is held that madras radiators and pressings v state of tamil nadu 37 stc 123 : 1976 tax lr 1533 has been erroneously decided.37. in the result, the tax case is dismissed. there will be no order as to costs.
Judgment:
ORDER

Kailasam, C.J.

36. In accordance with the opinion of the majority of the Full Bench, it is held that Madras Radiators and Pressings v State of Tamil Nadu 37 STC 123 : 1976 Tax LR 1533 has been erroneously decided.

37. In the result, the tax case is dismissed. There will be no order as to costs.


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