https://www.taxtmi.com/caselaws?id=791420 Penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act was held inapplicable where the dealer disclosed the correct turnover and the dispute concerned only payment of additional sales tax at a lower rate than the applicable slab. The authorities found that this did not amount to an incorrect or incomplete return, and the penal provision, being strictly construed, could not be extended to cover mere payment at a lower percentage. The deletion of penalty was therefore upheld. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791420 Penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act was held inapplicable where the dealer disclosed the correct turnover and the dispute concerned only payment of additional sales tax at a lower rate than the applicable slab. The authorities found that this did not amount to an incorrect or incomplete return, and the penal provision, being strictly construed, could not be extended to cover mere payment at a lower percentage. The deletion of penalty was therefore upheld. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791420