(1.) Civil Nos. 2744 to 2748 of 1979 are preferred by the State of - A. P. against the judgment of the High court allowing the tax revision cases filed by the assessee. Civil No. 2749 of 1979 is preferred by the assessee against the very same judgment in so far it goes against him. The mattes arise under the A. P. General Sales Tax Act. The assessment years concerned are 1967-68 to 1973-74. The only question is whether the levy of a penalty under section 14 (3 of the Act is sustainable in the facts of this case or not. The relevant facts are following :