2006 (10) TMI 388

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..... is court by filing the present petition under section 22(2)(b) of the Punjab General Sales Tax Act, 1948 (for short, "the Act ") seeking a direction to the Sales Tax Tribunal-II, Punjab (for short, "the Tribunal") for referring the following questions of law for opinion of this court: "(i) Whether, in the facts and circumstances of the case, levy of penalty and interest u .....

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..... rred to this court and proceed to answer the same. It is pleaded that the assessee is a charitable organisation registered under the Societies Registration Act, 1860. It is non-profit making institution established for the development of khadi and village industries with the object of giving employment to the people, having its works at different places in Haryana, Punjab, Himachal Pradesh, Delhi .....

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..... ) and Rs. 2,000 under section 13(3) of the Act. In appeal, the assessee failed. It is not in dispute that though the assessee was hopeful that exemption would be restored later on with retrospective effect, it was not restored. Accordingly, in terms of the assessment framed, the amount of tax assessed on the basis of the turnover disclosed by the assessee was paid. As far as question of penalty i .....

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