1977 (1) TMI 63

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der the Central Sales Tax Act, 1956. The assessing authority created an additional demand of Rs. 2,452.35p including a penalty of Rs. 600. In appeal Shri Batra reduced the penalty to Rs. 400. 2. The assessing authority had taxed the sales of Rs. 1,150, Rs. 1,075 and Rs. 3,810 at 10%. The appellate authority reduced the rate of tax to 5% on those sales. The assessing authority also did not give r....