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M/S.Sundaram Industries Limited vs The State Of Tamil Nadu on 21 March, 2012

In view of the Constitution Bench judgment of the Hon'ble Supreme Court in Azad Coach Builders case, there could not have been any resultant tax due to be paid by the appellant if an adjudication is undertaken. The Government Order in G.O.Ms.No.115, dated 17.01.1972, therefore cannot be construed as illegal or unconstitutional or fraud on power at least with effect from 1976 by introduction of Section 5 (3) of the CST Act.
Madras High Court Cites 46 - Cited by 4 - Full Document

M/S.Sundaram Industries Limited vs The State Of Tamil Nadu on 21 March, 2012

In view of the Constitution Bench judgment of the Hon'ble Supreme Court in Azad Coach Builders case, there could not have been any resultant tax due to be paid by the appellant if an adjudication is undertaken. The Government Order in G.O.Ms.No.115, dated 17.01.1972, therefore cannot be construed as illegal or unconstitutional or fraud on power at least with effect from 1976 by introduction of Section 5 (3) of the CST Act.
Madras High Court Cites 46 - Cited by 0 - Full Document
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