REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 4617 OF 2004

M/s Arul & Co.  ...Appellant

Versus

State of Tamil Nadu & Anr. …Respondents

J U D G M E N T

Dr. ARIJIT PASAYAT, J.

1. Challenge in this appeal is to the judgment of a Division Bench of the

Madras High Court dismissing the writ petition filed by the appellant. The

High Court relied on the decision of a Division Bench of the High Court

against the assessee in writ petition No. 14768 of 2000 dated 11.12.2003.

For  reasons  indicated  in  Civil  appeal  No.  5134-35  of  2002  disposed  of

today, we find there is no scope for interference with the levy of tax made.

However, the penalty imposed stands set aside because of what is stated in

the said appeals.

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2. The appeal is accordingly disposed of.  

……..…………………….………J. (Dr. ARIJIT PASAYAT)

…………………………….……..J. (LOKESHWAR SINGH PANTA)

New Delhi, April 21, 2009

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