M/S.SABARI JEWELLERY vs DY.COMMERCIAL TAX OFFICER . — C.A. No. 7320 - 7322/2000

Case Summary: M/s. Sabari Jewellery v. Dy. Commercial Tax Officer Outcome: The Supreme Court dismissed the appeals on 16 February 2006, upholding the Tamil Nadu Taxation Special Tribunal's rejection of the jeweller's challenge to a show cause notice for sales tax reassessment. Key Issue: Whether customer transfers of old jewellery during new ornament purchases constitute "other valuable consideration" taxable as sales under Tamil Nadu General Sales Tax Act, 1959. Direction: The Court reserved liberty for the appellant to file a statutory appeal under the Act within 30 days with condonation of delay application. The respondent agreed not to raise limitation objections if filed within this period. The assessment was already framed; disputed tax payment was not to be realized pending appeal. This case analysis is maintained by casestatus.in based on publicly available court records.