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2011 (10) TMI 549 - MADHYA PRADESH HIGH COURTWhether the Tribunal has legally erred in having applied Explanation to section 12(3) of the Tamil Nadu General Sales Tax Act, 1959, which provision came into force only from April 1, 1996 whereas the assessment year is 1995-96 - Held that:- Tribunal considered the Explanation clause inserted to section 12(3)(b) of the TNGST Act, 1959 which excludes certain kinds of turnover - Thus, the Tribunal directed the assessing authority to levy penalty on the actually suppressed turnover of ₹ 1,09,956 and deleted the penalty levied on the turnover estimated by the assessing authority on further additions - no reason to interfere with the order of the Sales Tax Appellate Tribunal - Decided against Revenue.
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