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2010 (8) TMI 862 - HC - VAT and Sales TaxInclusion of payment of cess for the purpose of assessing the liability - Held that:- The case on hand is directly covered by the earlier Division Bench decision of this court in Cauvery Sugars and Chemicals Ltd. v. Joint Commercial Tax Officer [1971 (4) TMI 87 - MADRAS HIGH COURT] and therefore, there is absolutely no scope for including the payment of cess for the purpose of assessing the liability of tax under the provisions of the Tamil Nadu General Sales Tax Act. Appeal allowed.
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