1996 (12) TMI 380

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....all these tax cases filed by the assessees and also the department and the writ petitions and the writ appeals filed by the assessees have been considered by a Full Bench of this Court in T.C. (R) Petitions Nos. 474 to 478 of 1993 and W.P. Nos. 15530 and 15531 of 1995 (Chengalvarayan Co-operative Sugar Mills Ltd., Periyasevalai v. State of Tamil Nadu [1997] 105 STC 497) and opinion has been render....

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.... "sale" and "purchase" of sugarcane? (4) Does it make any difference, if such subsidy is disbursed later at the time or after the supply of sugarcane? (5) Are expenses incurred by the assessee-sugar mills, up to the supply to commercial nursery and cane subsidy to cane-growers on supplies from commercial nursery part of sugarcane paid/payable to cane-growers? (6) Is supply of farm inputs ....

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....e matters in which penalties have been levied, either under section 12(3) or under section 12(5)(iii) or under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959. We are of the view that the penalty levied, in the facts and circumstances of the case, is excessive. Taking into consideration all the facts and circumstances of the case and also the decision of the Full Bench referred to abov....