1983 (6) TMI 166

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.... to whether the penalty under section 12(5) of the Tamil Nadu General Sales Tax Act, 1959, could be levied on the basis that the assessment is under section 12(4) of the Act. In this case, the assessee submitted a return, but the assessing authority found the return to be incorrect and incomplete and proceeded to make a best judgment assessment after ignoring the turnover as disclosed in the bo....