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of <h1>Court quashes tax penalties, remands for fresh decision. Petitioner to present case.</h1> The penalties imposed on the petitioner for non-payment of tax were found unsustainable due to confusion over the effective date of the policy. The court ... - The petitioner sought benefits under the 'New Industrial Policy, 1989' for deferment/exemption of sales tax. The court found the penalties imposed on the petitioner for non-payment of tax unsustainable due to confusion over the effective date of the policy. The orders imposing penalties were quashed, and the matter was remanded to the Assessing Authority for a fresh decision. The petitioner can present all legal and factual matters before the Authority. Parties directed to appear before the Authority on 1st July, 1991. Petition allowed.
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