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2013 (7) TMI 350 - MADRAS HIGH COURTPenalty under TNGST Act - Tribunal confirmed penalty - Held that:- in the absence of specific provision under the Additional Sales Tax and the Surcharge Act during 1996-97, the corresponding levy of penalty on the additional sales tax and surcharge liability would not arise. The levy of penalty under Additional Sales Tax Act itself was introduced only under Act 31 of 1996 with effect from 16.04.1996 - Assessing Officer shall redo the assessment and the corresponding demand on surcharge and additional sales tax - Decided in favour of Assessee.
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