M/S. United Nilgiri Tea Estates Company ... vs The Tamil Nadu Sales Tax Appellate ... on 29 July, 2022
a. Porritts and Spencer vs. State of Haryana [(1978) 42 STC 433];
b. Andavar and Co. vs. State of Tamil Nadu [(1995) 97 STC 141]; and
c. State of Tamil Nadu vs. Modern Mill Stores [(1996) 102 STC 539 SC].