1995 (1) TMI 373 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the department's petition challenging the cancellation of penalty under section 12(5) of the Tamil Nadu General Sales Tax Act, 1959. The Appellate Tribunal canceled the penalty based on a previous court decision, which was upheld by the Supreme Court. The petition was dismissed, and no costs were awarded. (Case citation: 1995 (1) TMI 373 - MADRAS HIGH COURT)