https://www.taxtmi.com/caselaws?id=151253 A finding of suppression of turnover under section 16 of the Tamil Nadu General Sales Tax Act was treated as sufficient to sustain penalty, because suppression itself implied conscious and wilful non-disclosure of taxable turnover. Where assessment records showed transactions kept in anamath accounts and omitted from the regular books, the absence of an express finding using the words "wilful" or "wilful non-disclosure" did not defeat penalty. On that basis, the Tribunal's deletion of the penalty was held incorrect, and the levy was upheld. en-us Tue, 21 Jun 1977 00:00:00 +0530 Mon, 03 Jun 2013 10:57:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151253 A finding of suppression of turnover under section 16 of the Tamil Nadu General Sales Tax Act was treated as sufficient to sustain penalty, because suppression itself implied conscious and wilful non-disclosure of taxable turnover. Where assessment records showed transactions kept in anamath accounts and omitted from the regular books, the absence of an express finding using the words "wilful" or "wilful non-disclosure" did not defeat penalty. On that basis, the Tribunal's deletion of the penalty was held incorrect, and the levy was upheld. Case-Laws VAT and Sales Tax Tue, 21 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151253