2018 (11) TMI 1838

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....: Mr. V. Haribabu, AGP ORDER T.S.SIVAGNANAM, J. This tax case revision filed by the petitioner - dealer under Section 60 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the Act) read with Rule 14(13) of the Tamil Nadu Value Added Tax Rules, 2007 is directed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal, Main Bench, Chennai (hereinafter called the ....

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....erly considering the provisions of Section 27(3)(c) of the Tamil Nadu Value Added Tax Act, 2006, which contemplates levy of penalty only on the tax due on the turnover that was willfully not disclosed and whereas in this case, there is no tax due at all on the turnover estimated as sales suppressions at the time of passing the revised order ? iii. Whether the Appellate Tribunal is correct....

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....e Tamil Nadu Value Added Tax Act, 2006, which contemplates levy of penalty only on the tax due on the turnover that was willfully not disclosed and whereas in this case, there is no tax due at all on the turnover estimated as sales suppressions at the time of passing the revised order ?" 3. We have heard Mr.J.Nareshkumar, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional ....

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....aler to pay, in addition to the tax assessed under Clause (a) of Sub-Section (1) of Section 27, by way of penalty, a sum, which shall be quantified in terms of Clause (c) to Sub-Section (3) of Section 27 of the Act. 5. In the instant case, the dealer paid the entire tax much prior to the issuance of the revision notice i.e even at the time of inspection. 6. An identical situation ar....