2023 (1) TMI 1439

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce No. 96/2018, 97/2018, 98/2018, 99/2018, 100/2018, 101/2018, 102/2018, 103/2018, 67/2021, 76/2021, 77/2021, 78/2021, 79/2021 - -<br>CST, VAT & Sales Tax<br>HON&#39;BLE MR. JUSTICE SAMEER JAIN For the Petitioner : Mr. Mr. Punit Singhvi, with Mr. Ayush Singh, Mr. Akshay Singh, Mr. Swapnil S. Sharma For the Respondent : Mr. Maneesh Sharma ORDER By way of the present revision petitions, reven....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the same by holding that "Potato Chips" would fall in the category of entry 107 to be charged with tax @ 4%, and once rate of 4% has been held to be well reasoned and justified, which was claimed by the petitioner, then question of levy of interest does not arise, so also once the claim of the assessee is well reasoned and justified, question of imposition of penalty under Section 61 automatically....