https://www.taxtmi.com/caselaws?id=155591 The Commercial Tax Officer imposed a penalty on the petitioners for alleged sales tax evasion. The Tribunal reduced the penalty amount from Rs. 50,000 to Rs. 20,000 per case, considering the petitioners' lack of prior knowledge about additional consignments. Emphasizing motive in penalty proceedings, the Tribunal referred to Supreme Court principles, reducing the penalty further to Rs. 5,000 for both trucks. The Court stressed penalties should align with the violation's technical nature and directed the refund of the balance amount to the petitioners, underscoring the importance of proportionality in penalty imposition. en-us Fri, 25 Mar 1988 00:00:00 +0530 Thu, 05 Sep 2013 16:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155591 The Commercial Tax Officer imposed a penalty on the petitioners for alleged sales tax evasion. The Tribunal reduced the penalty amount from Rs. 50,000 to Rs. 20,000 per case, considering the petitioners' lack of prior knowledge about additional consignments. Emphasizing motive in penalty proceedings, the Tribunal referred to Supreme Court principles, reducing the penalty further to Rs. 5,000 for both trucks. The Court stressed penalties should align with the violation's technical nature and directed the refund of the balance amount to the petitioners, underscoring the importance of proportionality in penalty imposition. Case-Laws VAT and Sales Tax Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155591