https://www.taxtmi.com/caselaws?id=442379 Concurrent findings fastening tax liability and penalty on a dealer under the Odisha Value Added Tax Act, 2004 were not interfered with in revision, as no sufficient ground was shown to disturb the first appellate authority and Tribunal. The Court also considered a later legislative amendment that reduced the penalty from 200% to 100% and, on the peculiar facts, extended that benefit to the assessee. The finding on liability and the existence of penalty remained undisturbed, but the penalty was reduced accordingly. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 30 Aug 2023 23:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442379 Concurrent findings fastening tax liability and penalty on a dealer under the Odisha Value Added Tax Act, 2004 were not interfered with in revision, as no sufficient ground was shown to disturb the first appellate authority and Tribunal. The Court also considered a later legislative amendment that reduced the penalty from 200% to 100% and, on the peculiar facts, extended that benefit to the assessee. The finding on liability and the existence of penalty remained undisturbed, but the penalty was reduced accordingly. Case-Laws VAT and Sales Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442379