M/S. TECHNOGLOBE vs STATE OF TAMIL NADU .

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 exemption claimed by the appellant was not supported by any valid Government Order, as the Commercial Tax Officer had previously rejected the exemption for the 1995-96 assessment year. The Court held that the appellant was liable to pay the sales tax and penalties imposed by the CTO, thereby dismissing the appeal.