Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2011 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 1018 - MADRAS HIGH COURTInterest and penalty was levied under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959? Held that:- As far as the present case is concerned, as already pointed out, the assessee admitted its liability in the form of revised return. When once in the revised return the assessee admitted its liability to the assessment year 1992-93 and paid tax, applying the decision of this court reported in [1994 (10) TMI 279 - MADRAS HIGH COURT] (Godrej & Boyce Manufacturing Co. Ltd. v. Joint Commissioner of Commercial Taxes IV), we have no hesitation in holding that section 24(3) of the Act stood attracted. Hence, we have no hesitation in confirming the view of the Tribunal. The writ petitions are dismissed.
|