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    <title>1999 (2) TMI 720 - TAMIL NADU TAXATION SPECIAL TRIBUNAL</title>
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    <description>The Tribunal upheld the levy of purchase tax on chillies and jaggery under Section 7-A of the TNGST Act, rejecting the assessees&#039; claims for exemption on the turnover. Additionally, the penalty imposed for wilful suppression of turnover was upheld, with the Tribunal affirming the reduction of the penalty amount. The Tribunal emphasized the importance of basing findings on material facts supported by documents and ordered prompt execution of the judgment by all concerned parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=307072</link>
      <description>The Tribunal upheld the levy of purchase tax on chillies and jaggery under Section 7-A of the TNGST Act, rejecting the assessees&#039; claims for exemption on the turnover. Additionally, the penalty imposed for wilful suppression of turnover was upheld, with the Tribunal affirming the reduction of the penalty amount. The Tribunal emphasized the importance of basing findings on material facts supported by documents and ordered prompt execution of the judgment by all concerned parties.</description>
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      <pubDate>Tue, 02 Feb 1999 00:00:00 +0530</pubDate>
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