2009 (8) TMI 1194

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..... x liability, disallowing the claim for trade discount and adding the escaped turn over, so as to fix the extent of tax, simultaneously imposing penalty under Section 67 by way of a 'composite order' has been subjected to challenge in the present Writ Petition. 2. Heard the learned Government Pleader as well, who, with reference to the statement filed on behalf of the first respondent su .....

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..... ontrary to the decision rendered by this Court in Priya Agencies Vs. CTO (2008) 14 VST 293 (Ker.). 4. Considering the facts and circumstances, this Court does not require any second thought to hold that Ext.P5 order passed by the first respondent, as a 'Composite Order' is not correct or sustainable. More so, in view of the fact that the penalty has been simply added as a matter of cour .....

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