2011 (10) TMI 547

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....ANI J.-The revision petition is filed to revise the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore passed in C.T.A. No. 165 of 1997 and seeking admission on the following questions of law: "(1) Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in law and had valid materials to modify the appeal filed by the assessee without giving any f....

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....levied surcharge at 15 per cent and penalty at 150 per cent. After deducting the penalty already paid, viz., Rs. 15,914, the assessing officer worked out penalty at Rs. 1,27,600. It was against the said order, the assessee filed appeal before the Appellate Assistant Commissioner, Salem, who modified the order of the assessing authority and partly remanded the matter to the assessing officer for fr....