Mr.Ra.Devaraju vs Tamil Nadu Sales Tax on 23 September, 2024
24. As rightly contended by the learned Government Advocate, it is
useful to refer the decision of this Hon'ble Court in Yousuf Radio Vs.
Board of Revenue, Commercial Taxes, Chepauk, Madras 5 reported in
43 STC 525 and the relevant portions are extracted hereunder: