https://www.taxtmi.com/caselaws?id=155531 Penalty under section 22(2) of the Tamil Nadu General Sales Tax Act was held unjustified where surcharge on cement sales had been collected by both the assessee and the Revenue under a mutual mistake of liability. As the levy had been maintained despite administrative clarification and was later found illegal, the conduct was not a deliberate or intentional contravention of the statute. In the absence of wilful breach or mens rea, the statutory penalty could not be sustained, and the penalty demands were set aside. en-us Mon, 27 Apr 1987 00:00:00 +0530 Thu, 05 Sep 2013 12:29:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155531 Penalty under section 22(2) of the Tamil Nadu General Sales Tax Act was held unjustified where surcharge on cement sales had been collected by both the assessee and the Revenue under a mutual mistake of liability. As the levy had been maintained despite administrative clarification and was later found illegal, the conduct was not a deliberate or intentional contravention of the statute. In the absence of wilful breach or mens rea, the statutory penalty could not be sustained, and the penalty demands were set aside. Case-Laws VAT and Sales Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155531