M/S. Technoglobe vs State Of Tamil Nadu & Ors

The Supreme Court upheld the High Court's decision affirming the levy of sales tax on the appellant under the Tamil Nadu General Sales Tax Act, 1959, for the assessment years 1994-95 and 1995-96. The Court found that the appellant failed to provide evidence of a government order granting sales tax exemption for the goods sold to the Tamil Nadu Film Development Corporation. The Court held that the tax demands and penalties imposed by the Commercial Tax Officer were valid and justified under Section 12(5)(b)(v) of the Act.