- (1.) The respondent was directed to pay additional Sales Tax under Tamil Nadu General Sales Tax Act for the assessment year 2002-2003, which was ultimately paid belatedly. The demand was for payment of Rs.1,04,971/- with interest @ 24%.
(2.) In view of the amount involved being Rs.1,04,971/- only, we do not intend to interfere with the judgment of the High Court.
(3.) The Civil Appeal is, accordingly, dismissed. Pending application(s), if any, stand disposed of.;