https://www.taxtmi.com/caselaws?id=165402 Sales tax exemption under a Government Order was confined to the specifically named voluntary leprosy institutions and centres, so supplies made to the District Leprosy Officer did not qualify for automatic exemption in the absence of a direct notification linking those purchases to the exempt centres. The turnover brought to tax under section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was sustained because the assessee had first obtained concessional treatment and then disposed of the goods in a manner attracting the additional levy. Penalty under section 12(3)(b) was not sustainable for the disclosed turnover, as the assessment was not a best judgment assessment and the case fell outside the permissible penalty period. en-us Wed, 22 Jul 2009 00:00:00 +0530 Wed, 05 Nov 2014 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165402 Sales tax exemption under a Government Order was confined to the specifically named voluntary leprosy institutions and centres, so supplies made to the District Leprosy Officer did not qualify for automatic exemption in the absence of a direct notification linking those purchases to the exempt centres. The turnover brought to tax under section 3(4) of the Tamil Nadu General Sales Tax Act, 1959 was sustained because the assessee had first obtained concessional treatment and then disposed of the goods in a manner attracting the additional levy. Penalty under section 12(3)(b) was not sustainable for the disclosed turnover, as the assessment was not a best judgment assessment and the case fell outside the permissible penalty period. Case-Laws VAT and Sales Tax Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165402