https://www.taxtmi.com/caselaws?id=152161 Penalty under the Andhra Pradesh General Sales Tax Act for non-disclosure of turnover is not automatic; it is quasi-criminal and requires proof that the dealer acted deliberately, contumaciously, dishonestly, or in conscious disregard of statutory duty. The provision must be read with the return-filing and assessment scheme, and a mere suppressed turnover or failure to establish exemption is insufficient without findings negating bona fide conduct. On that reasoning, the penalty could not be sustained and the levy was set aside in favour of the assessee. en-us Mon, 19 Sep 1977 00:00:00 +0530 Tue, 25 Jun 2013 17:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152161 Penalty under the Andhra Pradesh General Sales Tax Act for non-disclosure of turnover is not automatic; it is quasi-criminal and requires proof that the dealer acted deliberately, contumaciously, dishonestly, or in conscious disregard of statutory duty. The provision must be read with the return-filing and assessment scheme, and a mere suppressed turnover or failure to establish exemption is insufficient without findings negating bona fide conduct. On that reasoning, the penalty could not be sustained and the levy was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 19 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152161