https://www.taxtmi.com/caselaws?id=106318 SC affirmed that the revenue and HC factually found the items sold were complete wet grinders (new commodities) not merely parts, so tax levy stands and no interference is warranted. Regarding penalty, the SC held that where items excluded from turnover were nevertheless disclosed in the dealer's own books and then included by assessing authorities, penalty cannot be imposed; the penalty was set aside. Appeals disposed accordingly. en-us Tue, 21 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106318 SC affirmed that the revenue and HC factually found the items sold were complete wet grinders (new commodities) not merely parts, so tax levy stands and no interference is warranted. Regarding penalty, the SC held that where items excluded from turnover were nevertheless disclosed in the dealer's own books and then included by assessing authorities, penalty cannot be imposed; the penalty was set aside. Appeals disposed accordingly. Case-Laws VAT / Sales Tax Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106318