2025 (4) TMI 951

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..... oner(s) : Mr. A. Chandra Sekaran For the Respondent(s) : Mr. C. Harsha Raj Special Government Pleader ORDER HON'BLE CHIEF JUSTICE The tax case revision impugns an order dated 5th November, 2024 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, by which the Tribunal has set aside the order passed by the Appellate Deputy Commissioner(CT), Vellore and remanded the m .....

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..... hority modified the order by reducing the penalty to 25% of the tax due instead of 150%. The tax liability was also reduced to Rs. 3,25,000/- against Rs. 3,77,000/-. 4. Revenue, unhappy with this order, has preferred an appeal before the Tribunal. The Tribunal, after considering the provisions in detail, found that the matter requires re-consideration by the assessing authority. It was the case o .....

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..... d the matter for fresh consideration. The grievance of petitioner is that the remand is for limited purpose to ascertain what is the actual tax paid in the other State and that may be taken into account to ascertain the balance of penalty of 150%. Counsel stated that no penalty is in fact payable. 7. The fact that the 'C' Form itself is not made available to this court for verification ma .....

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