2003 (4) TMI 547 - HC - VAT and Sales Tax

Summary

The Commissioner of Sales Tax challenged the Sales Tax Tribunal's order imposing a penalty on an iron chain manufacturer for a false certificate. The Tribunal found no false declaration by the assessee and faulted the department for issuing the certificate. The High Court dismissed the revision petition, stating that penalty is only applicable for issuing a false certificate, which was not the case here.