https://www.taxtmi.com/caselaws?id=247758 The court upheld the Joint Commissioner's jurisdiction to revise the Appellate Assistant Commissioner's order under the saving clause of Section 14 of Act 60 of 1997. It validated the penalty levy under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, emphasizing that turnover in the books does not exempt from penalty for incorrect returns. The court directed re-quantification of the penalty by the Assessing Officer. The Tax Case (Revision) was disposed of without costs. en-us Fri, 24 Jun 2011 00:00:00 +0530 Tue, 30 Sep 2014 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247758 The court upheld the Joint Commissioner's jurisdiction to revise the Appellate Assistant Commissioner's order under the saving clause of Section 14 of Act 60 of 1997. It validated the penalty levy under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, emphasizing that turnover in the books does not exempt from penalty for incorrect returns. The court directed re-quantification of the penalty by the Assessing Officer. The Tax Case (Revision) was disposed of without costs. Case-Laws VAT and Sales Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247758