Ald Automotive Pvt Ltd vs The Commercial Tax Officer And Ors Now ...

The Supreme Court upheld the validity of Section 19(11) of the Tamil Nadu Value Added Tax Act, 2006, which mandates that a dealer must pay tax on the sale of goods even if the goods are not delivered. The Court ruled that the provision is not unconstitutional and serves the purpose of ensuring tax compliance. Consequently, the appeals against the Madras High Court's dismissal of the writ petitions were dismissed, affirming the law's applicability.