M/S. South India Musci v. the State of Tamil Nadu
Case brief
What is this about?
Music companies association challenged a sales tax circular; counsel sought the same course as adopted by a Coordinate Bench in W.A.No.186 of 2022. The court set aside the assessment, directed furnishing of documents within four weeks and fresh consideration on merits after hearing.
What did the court decide?
Assessment set aside; petitioner to furnish documents within four weeks; authority to decide afresh on merits after hearing within four weeks; no costs.