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1995 (12) TMI 360 - CST, VAT & Sales Tax
Extract:
.......s and no penalty was deserved. For the above reasons, this revision petition is allowed and setting aside the Tribunal s order dated August 4, 1995, it is ordered that the dealer s Second Appeal No. 52 of 1993 against the levy of penalty under section 15-A(1)(o) of the Act stands allowed and the penalty is quashed in its entirety. Petition allowed.