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of <h1>Assessee penalized for sales tax violation under Tamil Nadu GST Act</h1> The High Court of Madras upheld the penalty imposed on an assessee for collecting sales tax recoupment in violation of the Tamil Nadu General Sales Tax ... - The High Court of Madras upheld a penalty imposed on an assessee for collecting sales tax recoupment in contravention of the Tamil Nadu General Sales Tax Act. The Court found that the assessee knowingly collected the amount and retained it, justifying the penalty. The appeal was dismissed, and no costs were awarded.
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