STATE OF TAMIL NADU . vs M/S. LAVANYA ENTERPRISES — C.A. No. 826 - 829/2001

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010123452000

Filing Date

26-Jul-2000

Registration No

C.A. No. 826 - 829/2001

Diary Number

12345/2000

Order Date

02-May-2006

Document Type

ROP - of Main Case

Disposal Type

Dismissed

Last updated 05-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.STATE OF TAMIL NADU .

Respondent(s)

  1. 1.M/S. LAVANYA ENTERPRISES

    Adv. NIKHIL NAYYAR (Dead / Retired / Elevated)

Case History

  1. Case disposedDisposed

  2. 02-May-2006

    ROP - of Main CaseView PDF

  3. 10-Apr-2006

    ROP - of Main CaseView PDF

  4. 21-Mar-2006

    ROP - of Main CaseView PDF

  5. 02-Mar-2006

    ROP - of Main CaseView PDF

  6. 22-Jan-2001

    ROP - of Main CaseView PDF

  7. 26-Jul-2000

    Case filed

    Registration No. C.A. No. 826 - 829/2001

View Full Judgment
casestatus.in Summary

Case Summary: State of Tamil Nadu v. M/s. Lavanya Enterprises Outcome: The Supreme Court dismissed Tamil Nadu's Civil Appeals Nos. 826-829/2001 and affirmed the High Court's decision. Tamil Nadu was ordered to release sandalwood without claiming sales tax, demurrage charges, or penalties; Lavanya Enterprises was not liable for any such charges. Key Facts: Lavanya Enterprises won auctions for 53 M.T. of sandalwood (20 M.T. and 33 M.T. lots) for export against pre-existing orders. Tamil Nadu demanded sales tax; Lavanya resisted under Section 5(3) of the Central Sales Tax Act, 1956. Goods were withheld until a High Court writ petition secured their release on payment of 50% sales tax and bank guarantee for the balance. Direction: The appellants were directed to release the bank guarantee forthwith. This case analysis is maintained by casestatus.in based on publicly available court records.

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