https://www.taxtmi.com/caselaws?id=152873 Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act was confined to concealment or deliberate inaccuracy in turnover particulars, using turnover in its statutory sense. An incorrect claim for deduction or exemption, or non-deposit of tax while awaiting supporting certificates, did not by itself establish deliberate furnishing of inaccurate particulars. Where the account books were accepted and the return was based on them, the return could not ordinarily be treated as containing concealed or false particulars. Penalty was therefore not leviable on the facts, as the alleged inaccuracy related only to net turnover and not to deliberate false disclosure. en-us Tue, 11 Sep 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152873 Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act was confined to concealment or deliberate inaccuracy in turnover particulars, using turnover in its statutory sense. An incorrect claim for deduction or exemption, or non-deposit of tax while awaiting supporting certificates, did not by itself establish deliberate furnishing of inaccurate particulars. Where the account books were accepted and the return was based on them, the return could not ordinarily be treated as containing concealed or false particulars. Penalty was therefore not leviable on the facts, as the alleged inaccuracy related only to net turnover and not to deliberate false disclosure. Case-Laws VAT and Sales Tax Tue, 11 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152873