This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Two equal time additions towards purchase suppression unwarranted: Madras HC
Case Law Details
- Case Name
- Ruckmani Electricals Vs Tamilnadu Sales Tax Appellate Tribunal (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Ruckmani Electricals Vs Tamilnadu Sales Tax Appellate Tribunal (Madras High Court)
Madras High Court held that two equal time additions towards purchase suppression is unwarranted. Thus, two equal time additions deleted, however, addition towards purchase suppression and penalty u/s. 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 sustained.
Facts- The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959. In respect of the period 2000-2001, an order of assessment was made under the Act on 30.09.2002. Prior to the proceedings for assessment,...



