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of <h1>High Court rules in favor of assessee on tax issue related to sale of motor in wet grinder</h1> <h3>Reliance Industries Versus State of Tamil Nadu</h3> The High Court of Madras allowed the appeal, ruling in favor of the assessee on the tax issue related to the sale of a motor fitted in a wet grinder. The ... - The High Court of Madras allowed the appeal based on two key decisions: State of Tamil Nadu v. Suguna Agencies and Brooke Bond India Limited v. Commissioner of Sales Tax. The first issue was whether an assessee needs to pay tax again when selling a motor fitted in a wet grinder, which was decided in favor of the assessee. The second issue was regarding the penalty for belated filing of return under section 12(5)(ii) of the Tamil Nadu General Sales Tax Act. The appeal was allowed with no order as to costs.
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