https://www.taxtmi.com/caselaws?id=173748 Electrical control panels or panel boards were treated as falling within entry 64 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as electrical goods connected with the use of electricity. The item was therefore taxable at 8% from 1 April 2000 to 17 August 2001, and from 18 August 2001 it moved to entry 43 of Part DD with tax at 12%, while the nature of the goods remained unchanged. Penalty under section 12(3)(b) was not justified because the turnover was disclosed and the dispute concerned only classification and rate, not suppression. en-us Thu, 04 Oct 2012 00:00:00 +0530 Tue, 22 Sep 2015 10:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173748 Electrical control panels or panel boards were treated as falling within entry 64 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, as electrical goods connected with the use of electricity. The item was therefore taxable at 8% from 1 April 2000 to 17 August 2001, and from 18 August 2001 it moved to entry 43 of Part DD with tax at 12%, while the nature of the goods remained unchanged. Penalty under section 12(3)(b) was not justified because the turnover was disclosed and the dispute concerned only classification and rate, not suppression. Case-Laws VAT and Sales Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173748