STATE OF TAMIL NADU vs M. K KANDASWAMI ETC. ETC.

The Supreme Court interpreted Section 7-A(1) of the Tamilnadu General Sales-tax Act, 1959, emphasizing that it serves as both a charging and remedial provision aimed at preventing tax evasion. The Court held that a construction of the provision that defeats its purpose should be avoided, and that the interpretation must ensure its workability. The High Court's decision to quash assessments based on a perceived contradiction in the statute was overturned, affirming the validity of the assessments made under Section 7-A(1).