STATE OF TAMIL NADU Vs. SIVANANDAM MILLS LIMITED

JUDGEMENT

(1.) THE order of the Court was made by THANIKKACHALAM,J. THE State is the petitioner. Sivanandam mills Limited is the assessee. THE assessee is a registered dealer under the central Sales Tax Act, 1956

(2.) THEREAFTER, the assessee filed a review petition under section 36 (6) (a) of the Tamil Nadu General Sales Tax Act, 1959, on the basis of a certificate issued by Palaniandavar Mills, Udumalpet, and also on the basis of an amended registration certificate wherein the assessee was permitted to resell the cotton. On considering these two aspects and by taking into consideration that the said Palaniandavar Mills paid tax of Rs. 6, 352, the tribunal allowed the review petition and reduced penalty to Rs. 3, 200.