1989 (4) TMI 310 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that penalty under section 17(3) of the M.P. General Sales Tax Act could not be imposed on the assessee at the appeal stage. The Deputy Commissioner was not justified in imposing penalty under section 17(3) at the appellate stage. The reference was answered in the affirmative against the Department.