https://www.taxtmi.com/caselaws?id=161165 Penalty under the Tamil Nadu General Sales Tax Act was held unsustainable where the dealer filed a revised return before issuance of the pre-assessment notice and the assessment was completed on that revised return. On those facts, levy of penalty under section 12(3) was unwarranted, and the same reasoning applied to the appellate reduction of penalty and the Tribunal's treatment of penalty under section 12(5). The Revenue's challenge therefore failed. 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 Penalty under the Tamil Nadu General Sales Tax Act was held unsustainable where the dealer filed a revised return before issuance of the pre-assessment notice and the assessment was completed on that revised return. On those facts, levy of penalty under section 12(3) was unwarranted, and the same reasoning applied to the appellate reduction of penalty and the Tribunal's treatment of penalty under section 12(5). The Revenue's challenge therefore failed. Case-Laws VAT and Sales Tax Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161165