https://www.taxtmi.com/caselaws?id=404961 Additional tax assessed on disputed cement bags was upheld because the revision court found no perversity or legal error in the factual appreciation of records, stock discrepancies, damage claims, and lack of reliable supporting material. The penalty under the Tripura Sales Tax Act, 1979 was set aside because the statutory requirement of hearing or reasonable opportunity of hearing was not satisfied, and the penalty had been imposed summarily on the basis of assessment additions that did not fully survive in revision. The authority was left free to reconsider penalty afresh after giving the petitioner due hearing. en-us Mon, 01 Mar 2021 00:00:00 +0530 Tue, 09 Mar 2021 08:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404961 Additional tax assessed on disputed cement bags was upheld because the revision court found no perversity or legal error in the factual appreciation of records, stock discrepancies, damage claims, and lack of reliable supporting material. The penalty under the Tripura Sales Tax Act, 1979 was set aside because the statutory requirement of hearing or reasonable opportunity of hearing was not satisfied, and the penalty had been imposed summarily on the basis of assessment additions that did not fully survive in revision. The authority was left free to reconsider penalty afresh after giving the petitioner due hearing. Case-Laws VAT and Sales Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404961