2009 (12) TMI 848

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..... f the Court was delivered by K. Raviraja Pandian, J.) The tax case appeal is preferred by the assessee against the order of the Joint Commissioner dated 25.05.1998 made in F1 5489/96 and SMR No.314/96 restoring penalty under Section 12(3)(b) of the TNGST Act read with Section 9(2-A) of the CST Act. 2. When the matter is taken up for orders, the counsel for the department as well as the counsel .....

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..... ons of Section 12 were amended by the State Legislature subsequently to the date of the Judgment in the case of Jayaraj Nadar Sons (1971) 28 STC 700 (SC),sections 12(1) and 12(2) have remained in the same form. The legislative intention therefore, except during the period December 3, 1979 to May 27, 1993 and on and after April 1, 1996 must be taken to be to, permit the levy of penalty only in ca .....

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