The appellant was assessed to tax on the sale of wet grinders.
Appellants stand was that he was entitled to relief on the basis of a judgment of the High Court in State of Tamil Nadu v. Suguna Agencies 1991 81 SCC 33 .
Though the appellant claimed that he was number selling wet grinder but only parts thereon, the claim was found to be untrue and tax and penalty were imposed for the Assessment years 1992 93 and 1993 94.
The appellant is a dealer registered under the Tamilnadu General Sales Tax Act, 1959 in short the Act .
Dr. ARIJIT PASAYAT, J. Challenge in this appeal is to the judgment of a Division Bench of the Madras High Court dismissing the writ petitions filed by the appellant.
