Section 27(4) in Tamil Nadu Value Added Tax Act, 2006
(4)in addition to the tax determined under sub-section (2), the assessing authority shall direct the dealer to pay as penalty a sum [which shall be three hundred percent of the tax due in respect of such claim;] [These words were substituted in Sub-section (4) of Section 27 as per Gazette No 217 dated 14.10.2015][omitted] [These words were substituted in Sub-section (4) of Section 27 as per Gazette No 217 dated 14.10.2015]
