https://www.taxtmi.com/caselaws?id=183504 Penalty under Section 10(A)(1) of the Central Sales-Tax Act was treated as unsustainable where the transaction's tax treatment was uncertain and there was bona fide confusion between the Central Sales-Tax Act and the Andhra Pradesh General Sales Tax Act. The Tribunal's factual findings that the assessee lacked intent to evade penalty and that departmental action was taken after a long lapse of time were not shown to be perverse. On that basis, no substantial question of law was found to arise, and the revision was dismissed. en-us Tue, 23 Jun 2015 00:00:00 +0530 Sat, 11 Jun 2016 12:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183504 Penalty under Section 10(A)(1) of the Central Sales-Tax Act was treated as unsustainable where the transaction's tax treatment was uncertain and there was bona fide confusion between the Central Sales-Tax Act and the Andhra Pradesh General Sales Tax Act. The Tribunal's factual findings that the assessee lacked intent to evade penalty and that departmental action was taken after a long lapse of time were not shown to be perverse. On that basis, no substantial question of law was found to arise, and the revision was dismissed. Case-Laws VAT and Sales Tax Tue, 23 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183504