STATE OF TAMIL NADU Vs. P.R. THIRUGNANAM

JUDGEMENT

(1.) THIS tax case revision is filed by the Sales Tax Department against the order of the Sales Tax Appellate Tribunal (Addl. Bench), Chennai passed in TMP No. 83 of 1992 in TA No. 993 of 1991 dated April 2, 1992.

(2.) THE only dispute in this revision is whether the deletion of penalty in a sum of Rs. 33,315 by the first appellate authority and confirmed by the Tribunal is correct or not?