2009 (12) TMI 886

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....-The writ petition is filed by the petitioner against the order of the Sales Tax Appellate Tribunal dated in S.T.A. No. 107 of 1999 dated July 10, 2000 restoring penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2A) of the Central Sales Tax Act, 1956. When the matter is taken up for orders, the counsel for the Department as well as the counsel for ....

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....re subsequent to the date of the judgment in the case of S.G. Jayaraj Nadar & Sons [1971] 28 STC 700 (SC), sections 12(1) and 12(2) have remained in the same form. The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in case where the assessment is a best judgment assess....