https://www.taxtmi.com/caselaws?id=164272 Penalty for excess tax collection under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 was sustained where the assessee relied only on belated credit notes to claim repayment, but produced no supporting material from customers and failed to displace the finding that the excess collection remained unexplained. The Tribunal was also competent to examine the entire penalty order once the adverse part of the appellate order was carried before it, because an appeal to the Tribunal opens the whole controversy arising from the order under challenge. The revision therefore failed. en-us Wed, 22 Apr 2009 00:00:00 +0530 Mon, 10 Nov 2014 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164272 Penalty for excess tax collection under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 was sustained where the assessee relied only on belated credit notes to claim repayment, but produced no supporting material from customers and failed to displace the finding that the excess collection remained unexplained. The Tribunal was also competent to examine the entire penalty order once the adverse part of the appellate order was carried before it, because an appeal to the Tribunal opens the whole controversy arising from the order under challenge. The revision therefore failed. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164272