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Case Law Details

Case Name : Tvl. Hotel Peacock Vs. The Commercial Tax Officer (Madras High Court)
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Tvl. Hotel Peacock Vs. The Commercial Tax Officer (Madras High Court)

The first respondent seeks to invoke Section 24 (3) of the Tamil Nadu General Sales Tax Act, 1959 to levy penal interest. This question came up for consideration before this Court, in the case of S.Gurunathan Vs. Deputy Commercial Tax Officer, Thirupathur, and another, reported in [(2015) 77 VST 45 (Madras)]. The only difference being in the said enactment, which was the subject matter was, Tamil Nadu Ad

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