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of <h1>Tax case dismissed for turnover omission, avoiding penalties under section 12(4) of Sales Tax Act. Petition dismissed.</h1> <h3>State of Tamil Nadu Versus PS. Srinivasa Iyengar & Sons</h3> The court dismissed the tax case due to the inadvertent omission of turnover, ruling out the imposition of penalties under section 12(4) of the Tamil Nadu ... - The court dismissed the tax case as the turnover was inadvertently omitted and not deliberate, hence no penalty was imposed under section 12(4) of the Tamil Nadu General Sales Tax Act, 1959. The petition was dismissed.
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