M/s. ARUL & CO v. STATE OF TAMIL NADU & Anr.
Case at a glance
Provisions considered
Key paragraphs
- Para 11. Challenge in this appeal is to the judgment of a Division Bench of the Madras High Court dismissing the writ petition filed by the appellant. The High Court relied on the decision of a F Division Bench of the High Court against the assessee…
Judgment
#1. Challenge in this appeal is to the judgment of a Division Bench of the Madras High Court dismissing the writ petition filed by the appellant. The High Court relied on the decision of a F Division Bench of the High Court against the assessee in writ petition No. 14768 of 2000 dated 11.12.2003. For reasons indicated in Civil appeal No. 5134-35 of2002 disposed of today, we find there is no scope for interference with the levy of tax made. However, the' penalty imposed stands set aside because G of what is stated in the said appeals.
#2. The appeal is accordingly disposed of. G.N. Appeal disposed of. 305
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.