https://www.taxtmi.com/caselaws?id=150223 A lawful assessment made under section 12(2) of the Tamil Nadu General Sales Tax Act could not be set aside for the collateral purpose of enabling penalty proceedings under section 12(3). The assessments were accepted as correct and legal, and neither the appellate authority nor the Board of Revenue identified any defect in them. Because the only object of interference was to facilitate the later exercise of penalty power, the Board acted without justification. The assessee was therefore entitled to relief. en-us Tue, 20 Jun 1972 00:00:00 +0530 Fri, 10 May 2013 14:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150223 A lawful assessment made under section 12(2) of the Tamil Nadu General Sales Tax Act could not be set aside for the collateral purpose of enabling penalty proceedings under section 12(3). The assessments were accepted as correct and legal, and neither the appellate authority nor the Board of Revenue identified any defect in them. Because the only object of interference was to facilitate the later exercise of penalty power, the Board acted without justification. The assessee was therefore entitled to relief. Case-Laws VAT and Sales Tax Tue, 20 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150223