https://www.taxtmi.com/caselaws?id=166305 The High Court of Madras clarified that penalties under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 could only be imposed from 1997 onwards and required a specific charging provision in the legislation. The court ruled in favor of the assessee, emphasizing that penalties could not be levied without a charging section in the relevant legislation, specifically noting the absence of such provision in the Tamil Nadu Additional Sales Tax Act, 1970. The court dismissed the tax case revision, highlighting the limitations on imposing penalties for periods before 1997. en-us Thu, 13 Oct 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166305 The High Court of Madras clarified that penalties under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 could only be imposed from 1997 onwards and required a specific charging provision in the legislation. The court ruled in favor of the assessee, emphasizing that penalties could not be levied without a charging section in the relevant legislation, specifically noting the absence of such provision in the Tamil Nadu Additional Sales Tax Act, 1970. The court dismissed the tax case revision, highlighting the limitations on imposing penalties for periods before 1997. Case-Laws VAT and Sales Tax Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166305