https://www.taxtmi.com/caselaws?id=158668 Penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 applies where the tax assessed exceeds the tax paid and the shortfall crosses the statutory threshold. The Court held that the governing factor is the extent of the assessed-tax shortfall, not the substitution of penal interest under Section 24(3). On the facts, the assessee's return disclosed tax paid well below the final assessment, so the penalty was mandatory and was correctly restored by the Joint Commissioner. The challenge therefore failed. en-us Wed, 25 Mar 2009 00:00:00 +0530 Tue, 29 Apr 2014 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158668 Penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 applies where the tax assessed exceeds the tax paid and the shortfall crosses the statutory threshold. The Court held that the governing factor is the extent of the assessed-tax shortfall, not the substitution of penal interest under Section 24(3). On the facts, the assessee's return disclosed tax paid well below the final assessment, so the penalty was mandatory and was correctly restored by the Joint Commissioner. The challenge therefore failed. Case-Laws VAT and Sales Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158668