https://www.taxtmi.com/caselaws?id=165015 Writ jurisdiction was declined against the sales tax assessment because the assessee had an efficacious statutory appeal, though interim protection was granted to preserve its position pending appeal. Penalty under section 13(3) of the Pondicherry General Sales Tax Act was held unsustainable where turnover had been disclosed and accepted, since the statutory trigger is non-disclosure or failure to file a return; the penalty was set aside and remitted for fresh consideration. On section 8(5)(b) of the Central Sales Tax Act, the Court held that the State Government retained power to notify concessional treatment for sales to non-dealers without form C where public interest so required. en-us Wed, 24 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165015 Writ jurisdiction was declined against the sales tax assessment because the assessee had an efficacious statutory appeal, though interim protection was granted to preserve its position pending appeal. Penalty under section 13(3) of the Pondicherry General Sales Tax Act was held unsustainable where turnover had been disclosed and accepted, since the statutory trigger is non-disclosure or failure to file a return; the penalty was set aside and remitted for fresh consideration. On section 8(5)(b) of the Central Sales Tax Act, the Court held that the State Government retained power to notify concessional treatment for sales to non-dealers without form C where public interest so required. Case-Laws VAT and Sales Tax Wed, 24 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165015