1995 (1) TMI 368

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..... trical goods. For the assessment year 1980-81 a penalty of Rs. 597 was levied under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act, 1959, for failing to report the sales turnover of steel furniture that is for filing return with incorrect particulars. On appeal the Appellate Assistant Commissioner confirmed the penalty levied by the assessing officer. On further appeal, the Appellate T .....

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..... We have heard the learned Additional Government Pleader (Taxes) and perused the records carefully. The materials on records would go to show that the assessee filed revised return before completing the assessment by the assessing officer. In such a case consistent view was taken by this Court in holding that penalty under section 12(5)(iii) of the Act is not exigible. Considering the abovesaid .....

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