Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 875 - HC - VAT and Sales TaxLevy of penalty under section 16(2)(d) of the TNGST Act - imposition of penalty by a separate order - the assessment based on the book turnover - Held that: - reliance was placed in the decision in the case of The Deputy Commissioner (C. T.), Coimbatore Versus VSR. Ramaswami Chettiar and Bros. [1975 (8) TMI 114 - MADRAS HIGH COURT], where it was held that under section 16(2) of the Act, the assessing authority has no jurisdiction to impose penalty by a separate and independent order - petition allowed - decided in favor of assessee.
|