1985 (2) TMI 246 - HC - VAT and Sales Tax

Summary

The High Court of Madras considered the scope of section 12(5)(ii) of the Tamil Nadu General Sales Tax Act, 1959 in tax revision cases. The court held that penalty should be levied based on the actual number of days of delay, not the entire month. This decision was in line with a previous case involving a similar provision. The Tribunal's decision was upheld, and the tax cases were dismissed.