2009 (12) TMI 887

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..... ed April 7, 1999 made in STA No. 37 of 1998 deleting the penalty levied under section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 read with section 9(2A) of the Central Sales Tax Act, 1956 by the assessing officer and confirmed by the first appellate authority. The first respondent/assessee for the assessment year 1995-96 was assessed on a total and taxable turnover of Rs. 20,60,565 .....

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..... the entire levy was set aside by the first appellate authority. The Department being aggrieved against that order, filed an appeal before the Sales Tax Appellate Tribunal disputing the cancellation of penalty under section 12(3)(b) of the TNGST Act read with section 9(2) of the CST Act. When the matter is taken up for orders, the counsel for the Department as well as the counsel for the assess .....

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..... date of the judgment in the case of S.G. 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 case where the assessment is a best judgment assessment made on an esti .....

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