ORDER 1. The respondent was directed to pay additional Sales Tax under Tamil Nadu General Sales Tax Act for the assessment year 2002-2003, which was ultimately paid belatedly. The demand was for payment of Rs.1,04,971/- with interest @ 24%. 2. In view of the amount involved being Rs.1,04,971/- only, we do not intend to interfere with the judgment of the High Court. 3. The Civil Appeal is, accordingly, dismissed. Pending application(s), if any, stand disposed of. 4. However, the question of law is kept open.