https://www.taxtmi.com/caselaws?id=159567 After amendment of section 12(3) of the Tamil Nadu General Sales Tax Act, a penalty could be imposed by a separate order where suppression of turnover or other statutory conditions justified it. The absence of a penalty in the original assessment order did not prevent a succeeding assessing officer from initiating and completing penalty proceedings under the amended provision. The earlier pre-amendment ruling relied on by the assessee was held inapplicable because it concerned the unamended law, and the amended-provision Division Bench ruling was followed. en-us Thu, 11 Apr 1991 00:00:00 +0530 Wed, 27 Nov 2013 15:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159567 After amendment of section 12(3) of the Tamil Nadu General Sales Tax Act, a penalty could be imposed by a separate order where suppression of turnover or other statutory conditions justified it. The absence of a penalty in the original assessment order did not prevent a succeeding assessing officer from initiating and completing penalty proceedings under the amended provision. The earlier pre-amendment ruling relied on by the assessee was held inapplicable because it concerned the unamended law, and the amended-provision Division Bench ruling was followed. Case-Laws VAT and Sales Tax Thu, 11 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159567