https://www.taxtmi.com/caselaws?id=158999 The High Court, in Second Appeal No. 35-PBR/85, upheld the Tribunal's decision to set aside the penalty enhancement from Rs. 5,000 to Rs. 12,000 under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958. The Court emphasized that penalties should not be arbitrary and must be based on the dealer's actions. It found that the enhancement was not made judiciously but influenced by a superior authority, leading to the Tribunal's justified reduction. The Court ruled in favor of the assessee, directing the transmission of the order to the Tribunal without costs. en-us Mon, 20 Nov 1995 00:00:00 +0530 Tue, 12 Nov 2013 16:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158999 The High Court, in Second Appeal No. 35-PBR/85, upheld the Tribunal's decision to set aside the penalty enhancement from Rs. 5,000 to Rs. 12,000 under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958. The Court emphasized that penalties should not be arbitrary and must be based on the dealer's actions. It found that the enhancement was not made judiciously but influenced by a superior authority, leading to the Tribunal's justified reduction. The Court ruled in favor of the assessee, directing the transmission of the order to the Tribunal without costs. Case-Laws VAT and Sales Tax Mon, 20 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158999