1995 (1) TMI 368

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.... Rasi Radio House, is the dealers in steel furniture, radios and electrical goods. For the assessment year 1980-81 a penalty of Rs. 597 was levied under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959, for failing to report the sales turnover of steel furniture that is for filing return with incorrect particulars. On appeal the Appellate Assistant Commissioner confirmed the penalt....