https://www.taxtmi.com/caselaws?id=150945 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 is sustainable where disputed turnover is not disclosed in monthly returns or in books produced before the assessing authority and is discovered only through investigation. Disclosure made only after a pre-assessment notice does not amount to true disclosure when the turnover was absent from the returns and branch accounts, and the claim that it appeared in head office accounts was not established. On those facts, the turnover would not have come to light without the assessing authority's inquiry, bringing the case within section 12(3) and justifying penalty. en-us Mon, 23 Apr 1973 00:00:00 +0530 Sat, 25 May 2013 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150945 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 is sustainable where disputed turnover is not disclosed in monthly returns or in books produced before the assessing authority and is discovered only through investigation. Disclosure made only after a pre-assessment notice does not amount to true disclosure when the turnover was absent from the returns and branch accounts, and the claim that it appeared in head office accounts was not established. On those facts, the turnover would not have come to light without the assessing authority's inquiry, bringing the case within section 12(3) and justifying penalty. Case-Laws VAT and Sales Tax Mon, 23 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150945