1995 (9) TMI 366 - HC - VAT and Sales Tax

Summary

The High Court of Madras heard a case involving the State as the petitioner and M. Periasamy Pillai and Sons as the assessee. The assessing officer fixed the taxable turnover at Rs. 5,38,905, but the Appellate Assistant Commissioner reduced it to Rs. 3,01,591.94 and deleted a penalty of Rs. 2,985. The department filed an enhancement petition to restore the penalty, but the Tribunal rejected it. The High Court ruled that an appeal can be made against the deletion of penalty, but upheld the Appellate Assistant Commissioner's decision to delete the penalty in its entirety. The department's revision was dismissed, and the petition was ultimately dismissed.