https://www.taxtmi.com/caselaws?id=344140 Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act was unsustainable because the disputed turnover was fully disclosed in the dealer's books of account, so no penalty could be levied on that basis. The sales of RTS grills were also exempt as blacksmithy products: the society was certified as a village-industry unit, blacksmithy was treated as a village industry, and incidental painting or welding did not change the product's essential character or exemption status, nor did the Electricity Board's end use affect classification. Both issues were decided in favour of the assessee. en-us Fri, 02 Jun 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344140 Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act was unsustainable because the disputed turnover was fully disclosed in the dealer's books of account, so no penalty could be levied on that basis. The sales of RTS grills were also exempt as blacksmithy products: the society was certified as a village-industry unit, blacksmithy was treated as a village industry, and incidental painting or welding did not change the product's essential character or exemption status, nor did the Electricity Board's end use affect classification. Both issues were decided in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344140