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of <h1>High Court allows tax case appeal, sets aside penalty under section 12(5) of Sales Tax Act for turnover omission mistake.</h1> <h3>Maragatham Silicate Industries Versus State of Tamil Nadu</h3> The High Court of Madras allowed the tax case appeal by the assessee, setting aside the penalty imposed under section 12(5) of the Tamil Nadu General ... - The High Court of Madras allowed the tax case appeal by the assessee, relating to a penalty of Rs. 503 under section 12(5) of the Tamil Nadu General Sales Tax Act. The court found that the omission of a small turnover of Rs. 4,189.23 was a bona fide mistake and set aside the order of the Joint Commissioner. The appeal was allowed with no costs.
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