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1995 (12) TMI 349 - CST, VAT & Sales Tax
......., passed by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in so far as it cancels the penalty under section 12(5)(iii) of the Act and reduces the penalty to 50 per cent under section 12(3) of the Act, is set aside. The order of the Appellate Assistant Commissioner is restored. There will be no order as to costs. Petition allowed.