1970 (8) TMI 79 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh considered a penalty imposed under section 43(1) of the M.P. General Sales Tax Act. The penalty of Rs. 7,500 was found to be unlawfully imposed as the assessee did not have the intention to deceive the sales tax department. The court referenced a similar case where the penalty was not upheld.