2007 (3) TMI 693

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....all for the records on the file of the first respondent herein in STA. No. 154 of 2000 dated November 30, 2001 and quash the same as illegal and unlawful insofar as the levy of penalty is concerned. The petitioners are running a hotel and were finally assessed by the third respondent for the assessment year 1994-95. During the check of the petitioners' account, the assessing officer has found....

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....ieved by that order, the Revenue has taken the matter by way of an appeal to the Tribunal. The Tribunal restored the order of the assessing officer by modifying the order of the first appellate authority. The correctness of the said order is now put in issue before this court. As before this court arguments advanced are only against levy of penalty, in respect of other issues no arguments have be....

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....e, additional sales tax. The learned counsel for the petitioner relied on the ruling of a Division Bench of this court in Karthik Roller Flour Mills Pvt. Ltd. v. State of Tamil Nadu (Writ Petition Nos. 6777 and 6778 of 2001 dated August 14, 2002) wherein this court after pointing out the subsequent ruling of the Supreme Court in the case of J.K. Synthetics Ltd. v. Commercial Taxes Officer III [1....