https://www.taxtmi.com/caselaws?id=156589 Penalty under the Tamil Nadu General Sales Tax Act was held unsustainable where the assessee faced genuine uncertainty over liability on groundnut purchase turnover and had acted in line with an earlier departmental understanding. The court found no deliberate or intentional breach, noting that prior departmental and appellate views had supported the assessee's position and that tax had been collected and remitted under that understanding. In these circumstances, the penalty provision was not attracted because the assessee's conduct did not amount to a wilful violation of the Act, and the deletion of penalty was upheld. en-us Fri, 06 Jul 1990 00:00:00 +0530 Sat, 21 Sep 2013 18:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156589 Penalty under the Tamil Nadu General Sales Tax Act was held unsustainable where the assessee faced genuine uncertainty over liability on groundnut purchase turnover and had acted in line with an earlier departmental understanding. The court found no deliberate or intentional breach, noting that prior departmental and appellate views had supported the assessee's position and that tax had been collected and remitted under that understanding. In these circumstances, the penalty provision was not attracted because the assessee's conduct did not amount to a wilful violation of the Act, and the deletion of penalty was upheld. Case-Laws VAT and Sales Tax Fri, 06 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156589