https://www.taxtmi.com/caselaws?id=161165 The Court upheld the Tribunal's decision, ruling in favor of the assessee-dealer regarding the assessment of tax on inter-State sales and the imposition of penalties under the T.N.G.S.T. Act. The Court found the penalties imposed by the assessing officer and modified by the Appellate Assistant Commissioner to be unjustified, particularly since the assessee-dealer had filed a revised return before final assessment. The Court emphasized the importance of proper assessment procedures and the need for penalties to align with the law, ultimately dismissing the petition and affirming the Tribunal's decision. en-us Fri, 17 Oct 1997 00:00:00 +0530 Wed, 08 Jan 2014 16:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161165 The Court upheld the Tribunal's decision, ruling in favor of the assessee-dealer regarding the assessment of tax on inter-State sales and the imposition of penalties under the T.N.G.S.T. Act. The Court found the penalties imposed by the assessing officer and modified by the Appellate Assistant Commissioner to be unjustified, particularly since the assessee-dealer had filed a revised return before final assessment. The Court emphasized the importance of proper assessment procedures and the need for penalties to align with the law, ultimately dismissing the petition and affirming the Tribunal's decision. Case-Laws VAT and Sales Tax Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161165