https://www.taxtmi.com/caselaws?id=65863 Penalty for alleged breach of concessional tax conditions could not be sustained where the prescribed declaration in Form 12-A had not actually been furnished and the Department failed to prove a statutory contravention. The commentary also states that nondisclosure of purchases from unregistered dealers was a return disclosure requirement, and an explanation of clerical mistake was rejected on the facts. On that basis, penalty for the undisclosed purchases was treated as justified and not excessive, while the penalty linked to the concessional purchase declaration requirement was deleted. en-us Thu, 13 Jun 1974 00:00:00 +0530 Sat, 02 Jan 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65863 Penalty for alleged breach of concessional tax conditions could not be sustained where the prescribed declaration in Form 12-A had not actually been furnished and the Department failed to prove a statutory contravention. The commentary also states that nondisclosure of purchases from unregistered dealers was a return disclosure requirement, and an explanation of clerical mistake was rejected on the facts. On that basis, penalty for the undisclosed purchases was treated as justified and not excessive, while the penalty linked to the concessional purchase declaration requirement was deleted. Case-Laws VAT and Sales Tax Thu, 13 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65863