https://www.taxtmi.com/caselaws?id=165088 The Madras High Court reaffirmed that an assessing authority has no jurisdiction to impose penalty under section 16(2)(d) of the Tamil Nadu General Sales Tax Act by a separate and independent order. It held that the later insertion of section 12C did not displace or dilute the earlier interpretation of section 16(2), and the independent penalty order therefore remained unsustainable. On that basis, the penalty imposed under section 16(2)(d) was set aside in favour of the assessee. en-us Thu, 22 Oct 2009 00:00:00 +0530 Wed, 07 Jun 2017 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165088 The Madras High Court reaffirmed that an assessing authority has no jurisdiction to impose penalty under section 16(2)(d) of the Tamil Nadu General Sales Tax Act by a separate and independent order. It held that the later insertion of section 12C did not displace or dilute the earlier interpretation of section 16(2), and the independent penalty order therefore remained unsustainable. On that basis, the penalty imposed under section 16(2)(d) was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165088