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2019 (2) TMI 250 - HC - VAT and Sales TaxLevy of penalty u/s 22(2) of the TNGST Act, 1959 - consequential penalty u/s 16(2) of the TNGST Act - whether there is a question of law to be decided by the Court in an appeal? - Section 38 of the TNGST Act - Held that:- The mandate under Sub-section (1) of Section 38 is very clear that the jurisdiction of the revisional court is to decide whether the appellate tribunal has either decided erroneously or failed to decide any question of law. In the instant case what was collected as incidental charges or service charges was found to recoup the sale tax liability payable by the Petitioner. The onus of proof was on the Petitioner to establish that there was no excess collection of sales tax. However, the Petitioner failed to discharge the burden cast upon them rather failed to co-operate in the assessment proceedings, which is evident from the conduct in not responding to the show cause notice dated 04.01.2006. There is no error of law nor any substantial question of law arising out of consideration - appeal dismissed.
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