Once the Council of Ministers takes a policy decision, the implementing Vat Department cannot issue a notification contrary to the policy decision taken by the Government.

Held by Supreme Court in Lloyd Electric And Engineering Ltd. 2015] 61 taxmann.com 311 (SC) SEPTEMBER  3, 2015 where central sales exemption was extended by decision of the State Cabinet, the notification issued by vat department of the Himachal pradesh at a later point of time extending exemption from the date of issue of notification shall have effect from the date decided by State cabinet only. Excise and Taxation department can not take a different stand

Ignorance of law, it is trite, is no excuse in law and if that be so, ignorance of law cannot also be a reasonable cause as contemplated under Section 273B. This view has been taken by the Apex Court in Sitaram Ramcharan v. M.N. Nagrashana AIR 1960 SC 2601.

Failue of the assessee partner to deduct TDS on Interest on overdrawn balance with the firm is liable to penalty for failure to deduct tax.

S. 19A(3)(iv) exempts interest credited or paid by a firm to a partner of the firm but vice versa is not true . So the alleged belief of the partner that vice versa is true i.e partner is also not liable to deduct tax form the overdrawn balance was brushed aside by Kerala High Court in Thomas Muthoot [2015] 61 taxmann.com 76 (Kerala) JULY  3, 2015 . The plea of reasonable cause u/s 273B also held not applicable