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<h1>Penalty not valid if assessment not conducted as per law</h1> <h3>State of Tamil Nadu Versus OA Abdul Samak Sahib Sons</h3> State of Tamil Nadu Versus OA Abdul Samak Sahib Sons - [1984] 57 STC 68 (Mad) The High Court of Madras ruled that penalty under section 12(5) of the Tamil Nadu General Sales Tax Act cannot be levied if the assessment is not made under section 12(4) based on the entries in the books of account. The court dismissed the tax case. (Case citation: 1983 (6) TMI 166 - Madras High Court)