2013 (6) TMI 699

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..... This tax case revision is filed by the assessee as against the order of the Tribunal, which passed a common order in respect of more than one assessee on similar set of facts, relating to the differential tax for violation of form XVII declaration as well as levy of penalty. This tax case, relating to the assessment year 1995-96, was admitted on the following substantial questions of law: (1) .....

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..... 6, 2010 that under similar circumstances, in the case of one of the assessees covered by the common order passed by the Tribunal, this court applied the decision of this court reported in [2006] 148 STC 419 (Mad) (Sree Murugan Engineering Products v. Commercial Tax Officer, Coimbatore), holding that on the contravention of the condition in form XVII, tax and penalty could not be imposed on the sel .....

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