1995 (7) TMI 382 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the tax case appeal by the assessee, relating to a penalty of Rs. 503 under section 12(5) of the Tamil Nadu General Sales Tax Act. The court found that the omission of a small turnover of Rs. 4,189.23 was a bona fide mistake and set aside the order of the Joint Commissioner. The appeal was allowed with no costs.