Kalyani Oil Mills vs The State Of Madras on 30 January, 1973
In this
regard, this Court would like to recollect the principles emerged from the
decisions in Kalyani Oil Mills v. State of Madras, [(1973)32 S.T.C.
542] and Madurai Soft Drinks (Private) Limited v. State of Tamil
Nadu [(1985) 60 S.T.C. 94], which read as under:-