https://www.taxtmi.com/caselaws?id=164948 Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 is attracted only when the return is found to be incorrect or incomplete. Where the assessment order accepts the dealer's accounts and merely rejects the dealer's legal contention on taxability, the statutory precondition for penalty is not satisfied. On those facts, the Tribunal was justified in deleting the penalty, and the levy could not be sustained. en-us Thu, 11 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164948 Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 is attracted only when the return is found to be incorrect or incomplete. Where the assessment order accepts the dealer's accounts and merely rejects the dealer's legal contention on taxability, the statutory precondition for penalty is not satisfied. On those facts, the Tribunal was justified in deleting the penalty, and the levy could not be sustained. Case-Laws VAT and Sales Tax Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164948