2009 (4) TMI 871 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the tax case revision filed by the Sales Tax Department against the deletion of a penalty of Rs. 33,315 by the Sales Tax Appellate Tribunal. The court found that the penalty was not justified as the assessee had claimed second sales exemption based on available materials, and there was no suppression in the books of account.