STATE OF T.N. vs M/S.KERALA STATE SMALL I.D.& EMP.CORPN.

The Supreme Court held that the unloading of cement at Tuticorin port by the Kerala State Small Industries Development and Employment Corporation Ltd. was not a fortuitous circumstance but rather a deliberate act to avoid central sales tax in Tamil Nadu. The Court found that the High Court erred in setting aside the assessment orders based solely on the congestion at Cochin port, as there was no material evidence to support this claim. Consequently, the Court upheld the orders of assessment for the assessment years 1982-83 and 1983-84, affirming the liability to pay sales tax in Tamil Nadu.