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2009 (6) TMI 961 - HC - VAT and Sales TaxPenalty levied under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 - Tribunal deleted the penalty - Held that:- In the case on hand, a perusal of the order of the assessing authority dated December 29, 2000 does not disclose in any part of the order that the account particulars furnished by the respondent were either incorrect or incomplete. On the other hand, the assessment of tax came to be made by accepting the accounts particulars furnished by the respondent, while rejecting the stand of the respondent that the business activities of the respondent do not call for levy of any tax liability. Thus we are convinced that the levy of penalty as imposed by the assessing authority and as confirmed by the first appellate authority was wholly improper and was not in conformity with the stipulations contained in section 12(3)(b) of the Act. Consequently, the order of the Tribunal in having interfered with the same is perfectly justified.
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