EASTERN ELECTRICS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN both the cases, the assessees are aggrieved by the levy of penalty under the Tamil Nadu Additional Sales Tax Act ('AST Act' in short). According to them, the department cannot do so, and rely on (2004) 136 STC page 606 (S.P.G. Ramasamy Nadar & Sons Vs. Commercial Tax Officer-III, Virudhunagar and others).

(2.) WHEN the matters came up for admission, the Learned Special Government Pleader submitted that the above case was decided ignoring earlier decisions of our Court reported in (1980) 46 STC page 451 (S. Rajamani Vs. The State of Tamil Nadu), (1988) 69 Page 195 (Hindustan Import Export Corporation Vs. State of Tamil Nadu), and above all (1983) 53 STC page 1(Ashok Service Centre and another Vs. State of Orissa). He submitted that 136 STC 606 (cited supra) might require reconsideration.

(3.) THE AST act came into force in 1970. THE validity of this Act was upheld in (1974) 34 STC 73(S. Kodar Vs. State of Kerala). THE Act is a short one. We will extract the same.