1997 (8) TMI 462 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the writ appeal and dismissed W.P. No. 6447 of 1990 regarding the validity of penalty under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. The court upheld the levy of penalty based on an amendment introduced by Tamil Nadu Act 78 of 1986. The respondent may pursue refund claims separately.