https://www.taxtmi.com/caselaws?id=154396 Appellate power to enhance a penalty under the Tamil Nadu General Sales Tax Act does not extend to restoring a penalty that the first appellate authority has completely annulled for want of a finding of wilful non-disclosure of taxable turnover. Where the Appellate Assistant Commissioner deleted the penalty in full, there was no surviving penalty order capable of enhancement, and the Tribunal's attempt to levy penalty was therefore unsustainable. The turnover findings were not disturbed, but the penalty levy was rightly set aside. en-us Mon, 09 Apr 1984 00:00:00 +0530 Mon, 19 Aug 2013 15:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154396 Appellate power to enhance a penalty under the Tamil Nadu General Sales Tax Act does not extend to restoring a penalty that the first appellate authority has completely annulled for want of a finding of wilful non-disclosure of taxable turnover. Where the Appellate Assistant Commissioner deleted the penalty in full, there was no surviving penalty order capable of enhancement, and the Tribunal's attempt to levy penalty was therefore unsustainable. The turnover findings were not disturbed, but the penalty levy was rightly set aside. Case-Laws VAT and Sales Tax Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154396