https://www.taxtmi.com/caselaws?id=158946 The High Court dismissed the State's revision petition against the Tribunal's decision to cancel penalties imposed on the assessee under the Central Sales Tax Act and Tamil Nadu General Sales Tax Act for delays in filing monthly returns. The Court found the delays minimal and beyond the assessee's control, attributing them to the regional manager's absence. Upholding the Tribunal's decision under section 12(5)(ii) of the Act, the Court concluded that interference was unwarranted, leading to the dismissal of the revision without costs awarded. en-us Mon, 17 Apr 1995 00:00:00 +0530 Mon, 11 Nov 2013 16:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158946 The High Court dismissed the State's revision petition against the Tribunal's decision to cancel penalties imposed on the assessee under the Central Sales Tax Act and Tamil Nadu General Sales Tax Act for delays in filing monthly returns. The Court found the delays minimal and beyond the assessee's control, attributing them to the regional manager's absence. Upholding the Tribunal's decision under section 12(5)(ii) of the Act, the Court concluded that interference was unwarranted, leading to the dismissal of the revision without costs awarded. Case-Laws VAT and Sales Tax Mon, 17 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158946