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The State Of Tamil Nadu vs Tvl.Sayar Jewellery on 23 December, 2011

In so far as it relates to the substantial question of law (1) is concerned, it is the contention of the Revenue that the assessee having given a statement before the Central Excise Department cannot be expected to give a different statement before the authorities under the TNGST Act, and therefore, the conduct of the assessee would amount to approbate and reprobate, by relying on the decision in Yousuff Radio v. The Board of Revenue (CT) - 43 STC 525.
Madras High Court Cites 3 - Cited by 1 - Full Document
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