https://www.taxtmi.com/caselaws?id=354008 The High Court upheld the Tribunal's decision in the case involving the interpretation of Section 2(r) Explanation 1-A of the Tamil Nadu General Sales Tax Act. It was held that showing the tax separately in the books of accounts was sufficient compliance for claiming deduction, even if not on the sale bills. Additionally, the penalty under Section 12(3)(b) for the assessment year was deemed unjustified, leading to the dismissal of the Tax Case Revision. en-us Wed, 20 Dec 2017 00:00:00 +0530 Mon, 15 Jan 2018 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354008 The High Court upheld the Tribunal's decision in the case involving the interpretation of Section 2(r) Explanation 1-A of the Tamil Nadu General Sales Tax Act. It was held that showing the tax separately in the books of accounts was sufficient compliance for claiming deduction, even if not on the sale bills. Additionally, the penalty under Section 12(3)(b) for the assessment year was deemed unjustified, leading to the dismissal of the Tax Case Revision. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354008