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(1960) 1 MLJ 178 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice Rajagopalan and Mr. Justice Ramachandra Iyer
Case Number(s) : T.R.Cs. Nos. 196, 198, 209 and 210 of 1956. (2nd Asvina, 1881-Saka.)
Judgement Date :
Wednesday 23rd of September 1959
| C.K.N.S. Nagarajan | .....Appellant(s) | | Versus |  | | The State of Madras (by Secretary, Revenue Department) and others | .....Respondent(s) |
Madras Sugar Factories Control Act (XX of 1949) and Madras General Sales Tax Act (IX of 1939), section 2(i), Proviso — Sale of sugar-cane grown in the lands benami — Exemption under the proviso “Dealer”
Madras General Sales Tax Rules, rule 17 — Re-assessment of escaped turnover — Limitation.

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