1984 (6) TMI 213 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the tax revision case filed against the decision of the Tribunal for the assessment year 1976-77. The assessee supplied stone ballast to the South Central Railway and was assessed by the Commercial Tax Officer. The officer levied a penalty under section 14(8)(a) of the Act, but the Tribunal ruled in favor of the assessee stating that no penalty was leviable due to a bona fide mistake. The Court upheld the Tribunal's decision, stating that the assessee's failure to file the return was under a bona fide mistake. The tax revision case was dismissed with no costs.