https://www.taxtmi.com/caselaws?id=127597 Wilfulness in a sales tax return offence excludes mere inadvertence or mistake, but covers a deliberate omission made under a wrong view of the law or ignorance of the law. The assessee admitted that a return was required but left out wholesale sales because he believed filing at year-end would suffice; that mistaken understanding did not negate wilfulness. The omission was therefore treated as a wilful submission of a false return, and the conviction was sustained, although the sentence was reduced. en-us Wed, 03 Jul 1957 00:00:00 +0530 Tue, 12 Mar 2013 17:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127597 Wilfulness in a sales tax return offence excludes mere inadvertence or mistake, but covers a deliberate omission made under a wrong view of the law or ignorance of the law. The assessee admitted that a return was required but left out wholesale sales because he believed filing at year-end would suffice; that mistaken understanding did not negate wilfulness. The omission was therefore treated as a wilful submission of a false return, and the conviction was sustained, although the sentence was reduced. Case-Laws VAT and Sales Tax Wed, 03 Jul 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127597