2009 (12) TMI 887

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....epartment against the order of the Sales Tax Appellate Tribunal dated April 7, 1999 made in STA No. 37 of 1998 deleting the penalty levied 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 by the assessing officer and confirmed by the first appellate authority. The first respondent/assessee for the assessment year 1995-....

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.... assessee filing the necessary C forms. As regards the penalty, the entire levy was set aside by the first appellate authority. The Department being aggrieved against that order, filed an appeal before the Sales Tax Appellate Tribunal disputing the cancellation of penalty under section 12(3)(b) of the TNGST Act read with section 9(2) of the CST Act. When the matter is taken up for orders, the cou....

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....ion 12 were amended by the State Legislature 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 wher....