The Coffee Board vs Commissioner Of Commercial Taxes And ... on 16 August, 1985
In P. P. M. Thangiah Nadar v. State of Tamil Nadu [1980] 46 STC 67 followed in P. S. Sankaralina Nadar v. Commissioner for Commercial Taxes, Board of Revenue, Madras-5 [1982] 49 STC 302 and D. A. Sathyanarayana Chettiar v. State of Tamil Nadu [1982] 49 STC 303 all of which have been decided by one and the same Bench of the Madras High Court consisting of Sethuraman and Balasubrahmanyan, JJ., of the Madras High Court on 19th November, 1979 and 22nd November, 1979 which were characterised by one of the learned counsel as not consistant and even contradictory, but which is not so, the question as has arisen did not arise and, therefore, those rulings are of no assistant to the petitioner.