https://www.taxtmi.com/caselaws?id=247758 A pre-amendment suo motu revision notice signed by the Joint Commissioner before 1 April 1998 was treated as a pending proceeding protected by the saving clause in section 14 of Act 60 of 1997, so the revision was not void for lack of jurisdiction. On penalty, section 12(3)(b) of the Tamil Nadu General Sales Tax Act applies to an incorrect or incomplete return and permits levy where the disputed claim is unsupported. The penalty was therefore attracted, but the quantification had to be redone after giving effect to the partial appellate relief and limiting the levy to the surviving taxable turnover. 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 A pre-amendment suo motu revision notice signed by the Joint Commissioner before 1 April 1998 was treated as a pending proceeding protected by the saving clause in section 14 of Act 60 of 1997, so the revision was not void for lack of jurisdiction. On penalty, section 12(3)(b) of the Tamil Nadu General Sales Tax Act applies to an incorrect or incomplete return and permits levy where the disputed claim is unsupported. The penalty was therefore attracted, but the quantification had to be redone after giving effect to the partial appellate relief and limiting the levy to the surviving taxable turnover. Case-Laws VAT and Sales Tax Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247758