1967 (2) TMI 92 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the writ petition, quashing penalty proceedings as the department cannot levy a penalty through an erratum if it was not included in the original assessment order. The court relied on a previous decision stating that penalty must be decided during the assessment process, not through subsequent corrections. (Case citation: 1967 (2) TMI 92 - MADRAS HIGH COURT)