1988 (6) TMI 304 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed a Tax Revision Case (T.R.C.) filed by the State against the Sales Tax Appellate Tribunal's order deleting a penalty imposed on an assessee for non-disclosure of turnover. The Tribunal found that the non-disclosure was not willful and that major additions made by the Commercial Tax Officer were unjustified. Therefore, the penalty was removed as it was not warranted. The T.R.C. was dismissed with no costs.