REGENT COMPUTRONICS PVT. LTD.

Eastern Electrics Appellant

V/S

STATE OF TAMIL NADU Respondents

Referred Judgements :-

WHITNEY V. COMMISSIONERS OF INLAND REVENUE [REFERRED TO]
GURSAHAI SAIGAL V. COMMISSIONER OF INCOME -TAX,PUNJAB [REFERRED TO]
INDIA UNITED MILLS LIMITED VS. COMMR OF EXCESS PROFITS TAX BOMBAY [REFERRED TO]
UNION OF INDIA VS. A L RALLIA RAM [REFERRED TO]
KRISHNAMURTHI AND CO VS. STATE OF MADRAS [REFERRED TO]
S KODAR INDIAN MOTORS PARTS AND ACCESSORIES LIMITED SUNDRAM INDUSTRIES P LIMITED UPPER INDIA TRADING P LIMITED THE CENTURY RAYON SALES DEPOT SALEM THE ASSOCIATED CEMENT CO LIMITED TAMIL NADU THE GENERAL ELECTRIC CO OF INDIA VS. STATE OF KERALA:STATE OF TAMIL NADUS:STATE OF TAMIL NADU:THE SECRETARY TO THE GOVERNMENT REVENUE DEPARTMENT MADRAS:STATE OF TAMIL NADU [REFERRED TO]
THIRU MANICKAM AND CO VS. STATE OF TAMIL NADU [REFERRED TO]
ASHOK SERVICE CENTRE VS. STATE OF ORISSA [REFERRED TO]
COMMISSIONER OF INCOME TAX ANDHRA PRADESH VS. M CHANDRA SEKHAR [REFERRED TO]
CENTRAL PROVINCES MANGANESE ORE COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
J K SYNTHETICS LIMITED BIRLA CEMENT WORKS VS. COMMERCIAL TAXES OFFICER:STATE OF RAJASTHAN [REFERRED TO]
INDIA CARBON LIMITED VS. STATE OF ASSAM [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. MAHALIRAM RAMJIDAS [REFERRED TO]
S RAJAMANI VS. STATE OF TAMIL NADU [REFERRED TO]
STATE OF TAMIL NADU VS. P M A MATHURAI VEERASAMY AND COMPANY [REFERRED TO]
DEPUTY COMMISSIONER C T COIMBATORE DIVISION COIMBATORE VS. M MURUGESAN AND BROS [REFERRED TO]
HINDUSTAN IMPORT EXPORT CORPORATION VS. STATE OF TAMIL NADU [REFERRED TO]
ENGINE VALVES LIMITED VS. UNION OF INDIA [REFERRED TO]
S P G RAMASAMY NADAR AND SONS VS. COMMERCIAL TAX OFFICER-III VIRUDHUNAGAR [REFERRED TO]

JUDGEMENT

(1.) IN both the cases, the assessees are aggrieved by the levy of penalty under the Tamil Nadu Additional Sales Tax Act, 1970 ('the AST Act', in short). According to them, the Department cannot do so, and rely on S.P.G. Ramasamy Nadar and Sons v. Commercial Tax Officer -III, Virudhunagar [2004] 136 STC 606 (Mad).

(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 S. Rajamani v. State of Tamil Nadu reported in [1980] 46 STC 451 (Mad), Hindustan Import Export Corporation v. State of Tamil Nadu [1988] 69 STC 195 (Mad), and above all Ashok Service Centre v. State of Orissa : [1983]2SCR363 . He submitted that S.P.G. Ramasamy Nadar and Sons v. Commercial Tax Officer -III, Virudhunagar [2004] 136 STC 606 (Mad) might require reconsideration.

(3.) WE will first deal with the pure question of law and then the two cases on their individual merits.

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EASTERN ELECTRICS Vs. STATE OF TAMIL NADU

Referred Judgements :-

JUDGEMENT

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