https://www.taxtmi.com/caselaws?id=102091 The High Court concluded that Cheran Transport Corporation Limited and Cheran Engineering Corporation Limited should be assessed separately for sales tax purposes as they are separate legal entities. The court emphasized the need to examine whether the corporations are truly independent or if one is a device to avoid legal obligations. The case was remanded to the Assessing Officer to determine the true nature of the relationship between the two corporations. The High Court set aside the Appellate Tribunal's order, affirmed the Appellate Assistant Commissioner's order with modifications, and directed further examination without imposing costs. en-us Thu, 06 Dec 1990 00:00:00 +0530 Mon, 13 Feb 2012 16:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102091 The High Court concluded that Cheran Transport Corporation Limited and Cheran Engineering Corporation Limited should be assessed separately for sales tax purposes as they are separate legal entities. The court emphasized the need to examine whether the corporations are truly independent or if one is a device to avoid legal obligations. The case was remanded to the Assessing Officer to determine the true nature of the relationship between the two corporations. The High Court set aside the Appellate Tribunal's order, affirmed the Appellate Assistant Commissioner's order with modifications, and directed further examination without imposing costs. Case-Laws Companies Law Thu, 06 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102091