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2013 (12) TMI 802 - HC - VAT and Sales TaxLiability under the provisions of the Central Sales Tax Act, 1956 – Held that:- The State had not enforced the law in relation to the transactions relating the State Corporation, would not entitle the petitioner to claim that the State must refrain from enforcing the law as against the petitioner; by recording the submission made by the State that it was initiating action against the State owned Corporation for the recovery of tax on transactions which were similar to those like that of assessees – Relying upon South India Tanners and Dealers Association Vs. Deputy Commissioner of Commercial Taxes and others [2008 (9) TMI 545 - SUPREME COURT OF INDIA]. Levy of penalty under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959 - Scope of 46th amendment to the Constitution of India - Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality – Held that:- The order of the Sales Tax Appellate Tribunal is unexceptional on the aspect of assessment on unincorporated body - the claim of the assessee itself does not appears to be a bonafide claim - the order of penalty under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act levied on the assessee upheld – Decided against Assessee.
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