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2017 (4) TMI 1072 - HC - VAT and Sales TaxLevy of penalty - case of petitioner is that it had not availed of any input tax credit (ITC) in the assessment order in issue - Held that: - The judgment delivered by the Division Bench of this Court in The Deputy Commissioner (C.T.), Coimbatore V. S.R.Ramaswami Chettiar and Bros., [1975 (8) TMI 114 - MADRAS HIGH COURT], clearly opine that penalty cannot be imposed by a separate, or, an independent order, which does not form part of the assessment order - petition allowed - decided in favor of petitioner.
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