https://www.taxtmi.com/caselaws?id=127134 Wilful submission of an untrue sales tax return requires deliberate omission made with knowledge that a taxable item is being excluded; inadvertence, oversight, honest mistake, and bona fide belief are not enough. A return is not wilfully untrue merely because the assessee takes an incorrect view of taxability. On the admitted facts, the assessee honestly believed the transaction fell within its contractual and accounting arrangement and did not intend to evade tax, and the prompt willingness to make the addition when pointed out supported bona fides. The conviction under Section 15(a) could not stand, and the appeal succeeded. en-us Tue, 06 Feb 1951 00:00:00 +0530 Wed, 27 Feb 2013 10:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127134 Wilful submission of an untrue sales tax return requires deliberate omission made with knowledge that a taxable item is being excluded; inadvertence, oversight, honest mistake, and bona fide belief are not enough. A return is not wilfully untrue merely because the assessee takes an incorrect view of taxability. On the admitted facts, the assessee honestly believed the transaction fell within its contractual and accounting arrangement and did not intend to evade tax, and the prompt willingness to make the addition when pointed out supported bona fides. The conviction under Section 15(a) could not stand, and the appeal succeeded. Case-Laws VAT and Sales Tax Tue, 06 Feb 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127134