1997 (10) TMI 385

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....ed December 14, 1988 of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madras-20, for short, "the Tribunal" and made in T.A. No. 283 of 1987 relatable to the assessment year 1984-85. The assessee, Thiru M. Natarajan, 86-A, Gandhi Nagar, Kovilpatti is a dealer in Yavesh Match Works registered under the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956. It appea....

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.... levied tax under the C.S.T. Act on the said turnover in a sum of Rs. 2,740, besides mulcting liability upon the assessee-dealer, a penalty in a sum of Rs. 2,880 under section 12(3) of the T.N.G.S.T. Act, 1959. 2.. The aggrieved assessee-dealer filed an appeal in C.S.T. 38 of 1986 before the Appellate Assistant Commissioner (C.T.), Tirunelveli, who after taking into consideration the materials av....

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....spose of this matter by hearing the arguments of Mr. K. Elango, learned Government Advocate representing the Revenue. Puzzling it is for us to know as to how the assessing officer mulcted a liability upon the assesseedealer in the sense of imposition of penalty in a quantified sum under section 12(3) of the T.N.G.S.T. Act, when especially the assessment made by him, in the very naturally things, c....