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2017 (4) TMI 1073 - HC - VAT and Sales TaxImposition of penalty - Section 45 (7) (a) of the Telangana Value Added Tax Act, 2005 - the petitioners claim that they paid tax @ 5% on the value of the goods as demanded by the respondents, in order to avoid the risk of the goods getting detained and getting exposed to the vagaries of weather - Held that: - the Officer has the discretion to impose a penalty ranging from 1% to 200%. The SCN proposes to levy penalty at 100% - Considering the fact that the dealers have paid the tax at the place where the goods were threatened to be detained and also considering the fact that they have chosen to come up only after the issue of SCN for penalty, the Assessing Officer could be considerate, while considering the objections of the petitioners. This is a small reprieve that could be granted to the petitioners on account of their conduct - petition allowed - decided in favor of petitioner.
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