2011 (10) TMI 549

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....he tax case revision is filed by the Revenue against the order of the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore dated March 13, 2000 passed in Appeal No. 101 of 1998 raising the following substantial question of law: "Whether the Tribunal has legally erred in having applied Explanation to section 12(3) of the Tamil Nadu General Sales Tax Act, 1959, which provision came into fo....

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.... equal time addition was made for estimated suppression. Penalty under section 12(3)(b) was also levied, thus resulted in the best of judgment assessment. Aggrieved by the same, the assessee filed appeal before the Appellate Assistant Commissioner, who, rejected the appeal pointing out that there was a clear-cut suppression and justified the assessing authority's view in making equal additi....

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....on resorted to by the appellants alone could be taken as being subjected to penalty under section 12(3)(b) of the Act. If the tax paid as per the return fell short of on the turnover which was not disclosed, then the assessing authority was justified in levying penalty to that extent of turnover. However, for purpose of refixation of penalty, the assessing authority is directed to levy penalty, on....