Bombay High Court Upholds Tribunal's Deletion of Penalty in Sales Tax Case — Revenue Must Prove Gross Neglect. The onus lies on the revenue to establish gross or willful neglect under Explanation I to Section 36(2)(c) of Bombay Sales Tax Act, 1959, and the Tribunal correctly deleted the penalty relying on Indoswe Engineers (P) Ltd.
26 Feb 2015The case is a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Ma...
