https://www.taxtmi.com/caselaws?id=152468 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained merely because a best judgment assessment enhanced turnover. A best judgment assessment does not automatically establish wilful suppression, and penalty requires a clear finding of deliberate suppression or contumacious conduct. In the absence of any specific or telling finding by the assessing authority that turnover had been wilfully suppressed, revisional interference based only on the enhanced assessment was unjustified, and the cancellation of penalty was upheld in favour of the assessee. en-us Mon, 19 Jun 1978 00:00:00 +0530 Thu, 04 Jul 2013 14:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152468 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be sustained merely because a best judgment assessment enhanced turnover. A best judgment assessment does not automatically establish wilful suppression, and penalty requires a clear finding of deliberate suppression or contumacious conduct. In the absence of any specific or telling finding by the assessing authority that turnover had been wilfully suppressed, revisional interference based only on the enhanced assessment was unjustified, and the cancellation of penalty was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 19 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152468