Revisional proceedings by Joint Commissioner upheld as assessee had misused from XVII for concession

CST & VAT : Where in course of first appeal filed by assessee, revenue pointed out First Appellate Authority that for misuse of form XVII penalty was to levied upon assessee under section 23 and First Appellate Authority rejected revenue's contention and thereafter Joint Commissioner invoked his suo moto revisional powers under section 34 of Tamil Nadu General Sales Tax Act, 1959 and directed Assessing Authority to initiate fresh penalty proceedings under section 23 against assessee, Joint Commi