DEPUTY COMMERCIAL TAX OFFICER, TIRUPUR vs M/S. CAMEO EXPORTS . — C.A. No. 1988/2007

Summary of Civil Appeal No. 1988/2007 On 25 November 2010, the Supreme Court dismissed the appeal filed by the Deputy Commercial Tax Officer, Tirupur against M/S. Cameo Exports. The Court found that the revenue authority had previously conceded before the High Court that dealers whose returns or assessment proceedings predated the Tamil Nadu General Sales Tax Amendment Act (1999) were not required to make pre-deposits for appeal entertainment, and therefore the revenue could not take a different position. The appeal was dismissed with no order as to costs, keeping the question of law open. This case analysis is maintained by casestatus.in based on publicly available court records.