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2009 (4) TMI 872 - MADRAS HIGH COURTWhether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in upholding the levy of penalty of ₹ 17,108 under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959? Held that:- As per the records, it is manifest that the appellant collected excess sum of ₹ 11,345.57 towards tax, which is over and above the permissible limit. On a thorough perusal of the records, it is evident that the Tribunal has recorded a finding that the credit notes were created for the purpose of the case and on after-thought. Even the total amount as per the credit notes was only for ₹ 6,516 and for the remaining amount there was no credit note. The Tribunal has recorded a finding that the credit notes produced at the appellate stage were not genuine, but were created for the purpose of avoiding penalty. Before us nothing has been made out to repudiate that factual finding. The assessee has not produced any supporting materials from the ultimate consumers, who are stated to have received the excess payment of tax. In the absence of any such materials, we do not find any irregularity in the order of the Tribunal.
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