1990 (7) TMI 350 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the Revenue's revision petition against the Tamil Nadu Sales Tax Appellate Tribunal's decision to set aside a penalty. The Tribunal found that the dealers were not at fault in collecting tax and that the Revenue also made mistakes. The Court held that the penalty provisions did not apply in this case, citing a previous decision. The tax case was dismissed with no costs.