Case Law Details
Case Name : National Asphalt Products and Construction Company Vs State of Tamil Nadu (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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National Asphalt Products and Construction Company Vs State of Tamil Nadu (Madras High Court)
The issue under consideration is whether sales tax officer is justified in levying penalty at twice the amount of entry tax?
High Court states that, under the Act penalty may be imposed for failure to register as a dealer Section 9(1) read with Section 25(1)(a) of the Act. But the liability to pay penalty does not arise merely upon proof of default in registering as a dealer. An o
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