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2009 (12) TMI 872 - MADRAS HIGH COURTLevy of penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 Held that:- There is no error or any perversity in the approach of either the original authority or the appellate authority or the Tribunal and we are convinced that the finding of fact recorded by the original authority as confirmed on further appeals establishes wilful nondisclosure of the assessable turnover by the petitioner. The law relating to as to whether the REP licence and exim scrips are "goods" within the definition of section 2(j) of the Act, having been settled by the judgment of the honourable Division Bench of this court on April 4, 1994 in the case of P. S. Apparels [1994 (4) TMI 366 - MADRAS HIGH COURT], cannot be stated to have created any confusion in the minds of the petitioner/dealer, when on the facts also such was not the case of the petitioner. Hence, the writ petition fails and accordingly the same is dismissed. Consequently, connected miscellaneous petition is also dismissed.
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