2007 (12) TMI 431

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.... but was on account of various unsustainable objections raised by the department from time to time. For the aforesaid conclusions, the learned single judge has relied upon the observation made in the aforesaid Division Bench decision. It is relevant to note at this stage that the decision of the Division Bench in W.A. Nos. 94 to 96 of 2000 Lavanya Enterprises v. Secretary to Government of Tamil Na....

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....les tax dues, demurrage charges or penal interest. Having regard to all these aspects, we do not find any justification to differ from the ultimate conclusion of the learned single judge. The writ appeal is accordingly dismissed. No costs. The appellant demanded sales tax on the value of the sandalwood which was resisted by the respondent on the plea that since the goods were purchased for e....

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....r section 5(3) of the Act with respect to the sandalwood purchased by them in the auction held on February 25, 1999. State of Tamil Nadu was directed to release the goods without claiming demurrage and penalty. On the previous date of hearing, i.e., on March 21, 2006, counsel appearing for the respondent had brought to our notice that in pursuance to the directions given in the impugned orde....

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....the orders dated February 22, 2002 and March 10, 2003, as aforesaid, had been passed and the respondent is not liable to pay the sales tax and that the appellants had accepted those orders and the same have become final. He, however, insisted that the respondent was liable to pay demurrage charges for non-removal of the goods within the stipulated time. According to him, the goods kept on lying in....