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2000 (3) TMI 1061

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.... 339 (Ker)<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 10-3-2000<br>- - -<br>CST, VAT & Sales Tax<br>KOSHY J.B. , J. &nbsp; J.B. KOSHY, J.-Petitioner challenges the pen....

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....ximum amount of penalty is Rs. 5,000. Therefore, only Rs. 5,000 should have been awarded as penalty. The penalty orders which finally merged in exhibit P6 order are modified and maximum Rs. 5,000 need....