https://www.taxtmi.com/caselaws?id=153838 Penalty for concealment of turnover under the U.P. Sales Tax Act requires independent material showing conscious concealment; rejection of the dealer's explanation in assessment proceedings, by itself, is not enough. A false or unaccepted explanation does not automatically justify a penalty, and material from a subsequent survey cannot be used for the relevant year. Because the department relied only on the assessment material and no separate objective evidence supported concealment, the statutory basis for penalty was not met, and the penalty order was quashed in favour of the assessee. en-us Fri, 12 Feb 1982 00:00:00 +0530 Wed, 31 Jul 2013 17:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153838 Penalty for concealment of turnover under the U.P. Sales Tax Act requires independent material showing conscious concealment; rejection of the dealer's explanation in assessment proceedings, by itself, is not enough. A false or unaccepted explanation does not automatically justify a penalty, and material from a subsequent survey cannot be used for the relevant year. Because the department relied only on the assessment material and no separate objective evidence supported concealment, the statutory basis for penalty was not met, and the penalty order was quashed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 12 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153838