CHANDUR FORGINGS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) DR.

(2.) THESE two tax revision cases have been filed by the same assessee and are directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal, Madras, dated 30th June, 1981, passed in two different proceedings.

(3.) SO far as Tax Case (Revision) No. 1291 of 1981 is concerned, the assessee was assessed to surcharge under the Tamil Nadu Sales Tax (Surcharge) Act, 1971, by the assessing authority. The surcharge was determined as per the provisions of the Act of 1971 and assessment order was issued. Appeals before the appellate authority as well as before the Tribunal failed.