https://www.taxtmi.com/caselaws?id=153550 Penalty cannot be sustained where it is imposed only to block a refund and no mens rea is shown; on that basis, the penalty is quashed with refund, interest, and costs directed in favour of the assessee. Account books also cannot be rejected merely because they were not produced at survey, rokar and khata were not maintained, or kiln capacity was estimated higher, if the records are otherwise verifiable and no actual suppression of sales is established. The turnover issue was therefore remitted for appropriate orders under Section 11(8) of the Sales Tax Act. en-us Mon, 10 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 17:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153550 Penalty cannot be sustained where it is imposed only to block a refund and no mens rea is shown; on that basis, the penalty is quashed with refund, interest, and costs directed in favour of the assessee. Account books also cannot be rejected merely because they were not produced at survey, rokar and khata were not maintained, or kiln capacity was estimated higher, if the records are otherwise verifiable and no actual suppression of sales is established. The turnover issue was therefore remitted for appropriate orders under Section 11(8) of the Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 10 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153550