STATE OF TAMILNADU Vs. A SHANTHI VIRUDHUNAGAR

JUDGEMENT

(1.) BY formulating the substantial question of law, as to whether on the facts and in the circumstances of the case, the Tribunal is right in law in confirming the order of the Appellate Assistant Commissioner in deleting the penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, this revision has been filed.

(2.) THE facts :

(3.) HEARD the learned counsel on either side and perused the materials available on record.