https://www.taxtmi.com/caselaws?id=153885 Penalty for concealment of turnover under sections 19(1) or 43(1) does not bar a separate penalty under section 27(2) where the statutory defaults are distinct. The concealment provisions target suppression of turnover, while section 27(2) addresses failure to issue bills or cash memos to purchasers and also serves the independent purpose of protecting customers. Because the two provisions punish different misconduct, the earlier concealment penalty does not prevent additional liability under section 27(2), and the additional penalty was held legally sustainable. en-us Sat, 21 Nov 1981 00:00:00 +0530 Thu, 01 Aug 2013 14:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153885 Penalty for concealment of turnover under sections 19(1) or 43(1) does not bar a separate penalty under section 27(2) where the statutory defaults are distinct. The concealment provisions target suppression of turnover, while section 27(2) addresses failure to issue bills or cash memos to purchasers and also serves the independent purpose of protecting customers. Because the two provisions punish different misconduct, the earlier concealment penalty does not prevent additional liability under section 27(2), and the additional penalty was held legally sustainable. Case-Laws VAT and Sales Tax Sat, 21 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153885