Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 669 - MADRAS HIGH COURTPenalty u/s 12(3)(b) of the Tamil Nadu General Sales Tax Act - Exemption in Notification No. 528 dated 21.11.1997 - Tax payable on the purchase of raw materials - Held that:- without considering the claim of the assessee on exemption based on Notification No.528 dated 21.11.1987, passing of an order on the penalty appeal preferred by the State thereby restoring penalty would be totally illegal and hence, cannot be sustained at all. In the circumstances, with no decision rendered on the claim of exemption, the proper course herein would be to set aside the order of the Tribunal and remand the matter back to the Tribunal for de novo consideration of the levy of penalty along with the claim of the assessee in the Cross Appeal - Tribunal is directed to pass orders on the Cross Objection filed by the assessee by following Notification No.528 dated 21.11.1997 - Decided in favour of assessee.
|