1986 (1) TMI 371 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax appealed a decision of the Sales Tax Tribunal regarding penalty under section 15-A(1) of the Act. The Tribunal found no mala fide intent by the assessee in issuing a dishonored cheque, leading to the dismissal of the revision by the High Court. The Court ruled in favor of the assessee, stating that the Tribunal's decision did not warrant interference. The petition was dismissed with no costs awarded.