M/S. ELLA TEA INDUSTRY, REP. BY ITS PROPRIETOR, NALINI PEARLINE THILAK VERSUS THE DEPUTY STATE TAX OFFICER-I, NILGIRIS vide Order No. W. P. No. 19671 of 2024 And W. M. P. Nos. 21534 & 21535 of 2024 dated 08.08.2024: Madras High Court