https://www.taxtmi.com/caselaws?id=151469 Penalty under a sales tax provision that refers only to non-disclosure in the return does not require proof of wilful concealment or mens rea; the court distinguished provisions that expressly make wilfulness a condition and upheld penalty under section 12(3). The assessees also failed to prove entitlement to exemption because they did not produce records or other evidence to rebut the departmental material showing import and use of the art silk yarn in Tamil Nadu. In the absence of proof of disposal outside the State or non-use, the exemption claim failed and the assessments were sustained. en-us Wed, 03 Mar 1976 00:00:00 +0530 Thu, 06 Jun 2013 14:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151469 Penalty under a sales tax provision that refers only to non-disclosure in the return does not require proof of wilful concealment or mens rea; the court distinguished provisions that expressly make wilfulness a condition and upheld penalty under section 12(3). The assessees also failed to prove entitlement to exemption because they did not produce records or other evidence to rebut the departmental material showing import and use of the art silk yarn in Tamil Nadu. In the absence of proof of disposal outside the State or non-use, the exemption claim failed and the assessments were sustained. Case-Laws VAT and Sales Tax Wed, 03 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151469