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2015 (11) TMI 96 - HC - VAT and Sales TaxLevy of penalty in respect of tax which became due on account of non-furnishing of 'C' Forms - Held that:- in the instant case, on production of 'C' Form at the appellate stage, the Appellate Authority has granted the benefit of concessional rate which had been denied by the Assessing Authority on the ground that the 'C' Forms were not furnished. Therefore, it is not a case of assessee trying to understate his liability to tax. His conduct in claiming concessional rate of tax in his return cannot be construed as a deliberate act in defiance of law or contumacious or dishonest or acted in conscious disregard of its obligations. But, by no stretch of imagination it could be said that he had any intention of avoiding any payment of tax or his action is contrary to any law or that he is understating his liability to pay tax in the returns. Therefore, he cannot be saddled with the liability to pay penalty for no fault of his. Therefore, the order passed by the authorities levying penalty is unjustified and illegal. - Decided partly in favour of assessee.
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