https://www.taxtmi.com/caselaws?id=128410 Penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 can be sustained only where escaped assessment results from wilful non-disclosure of assessable turnover; a reassessment or best judgment estimate by itself does not establish the required mens rea. The use of the word "suppression" may support an inference of deliberate non-disclosure, but the statutory test depends on the actual finding recorded on wilfulness. The Tribunal was therefore not justified in cancelling the penalty merely for want of an express finding. The cancellation of the penalties for the relevant assessment years was set aside and the matter was remitted for fresh disposal in accordance with law. en-us Mon, 03 Oct 1977 00:00:00 +0530 Mon, 01 Jul 2013 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128410 Penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 can be sustained only where escaped assessment results from wilful non-disclosure of assessable turnover; a reassessment or best judgment estimate by itself does not establish the required mens rea. The use of the word "suppression" may support an inference of deliberate non-disclosure, but the statutory test depends on the actual finding recorded on wilfulness. The Tribunal was therefore not justified in cancelling the penalty merely for want of an express finding. The cancellation of the penalties for the relevant assessment years was set aside and the matter was remitted for fresh disposal in accordance with law. Case-Laws VAT and Sales Tax Mon, 03 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128410