https://www.taxtmi.com/caselaws?id=158568 Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was held not exigible where the assessee filed a revised return before completion of assessment. The Court followed its consistent view that a revised return submitted before assessment is completed does not attract that penalty. On those facts, the Tribunal's cancellation of the penalty was upheld, and the revision failed. en-us Mon, 02 Jan 1995 00:00:00 +0530 Thu, 31 Oct 2013 14:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158568 Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was held not exigible where the assessee filed a revised return before completion of assessment. The Court followed its consistent view that a revised return submitted before assessment is completed does not attract that penalty. On those facts, the Tribunal's cancellation of the penalty was upheld, and the revision failed. Case-Laws VAT and Sales Tax Mon, 02 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158568