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.