Tax and penalty could be imposed only against the purchasing dealer and not against the seller, as per Section 3(3) of the Act

148 (2006) STC 419

 (Sree Murugan Engineering Products vs. Commercial Tax Officer, Coimbatore), has held as under:

"15. In the instant case, the issue involved is covered by several judgments of this Court and the Supreme Court and it has been consistently held that for the contravention of condition of Form XVII, tax and penalty could be imposed only against the purchasing dealer and not against the seller, as per Section 3(3) of the Act