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2008 (12) TMI 679 - HC - VAT and Sales TaxLevy of penalty under the Tamil Nadu Additional Sales Tax Act - Held that:- In the absence of the substantive provision, in the AST Act itself, relating to levy of interest, the provisions of the TNGST Act cannot be the source of power of such levy. Similarly, unless there is a charging section for levy of penalty, there can be no automatic reading of the power to levy penalty. The levy of penalty cannot be sustained. Appeal allowed.
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