https://www.taxtmi.com/caselaws?id=148272 In a best judgment sales tax assessment, penalty under section 12(3) must be considered and imposed, if at all, as part of the same composite enquiry. Silence in the original assessment order on penalty indicated that no actual levy had been made; a mere proposal was insufficient. An erratum could not later be used to create a fresh penalty levy where the original order did not impose one. The Madras HC therefore treated the penalty as invalid and sustained the assessee's objection. en-us Fri, 10 Feb 1967 00:00:00 +0530 Thu, 25 Apr 2013 09:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148272 In a best judgment sales tax assessment, penalty under section 12(3) must be considered and imposed, if at all, as part of the same composite enquiry. Silence in the original assessment order on penalty indicated that no actual levy had been made; a mere proposal was insufficient. An erratum could not later be used to create a fresh penalty levy where the original order did not impose one. The Madras HC therefore treated the penalty as invalid and sustained the assessee's objection. Case-Laws VAT and Sales Tax Fri, 10 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148272