https://www.taxtmi.com/caselaws?id=154144 Penalty for filing an incorrect or incomplete return under section 12(5) of the Tamil Nadu General Sales Tax Act could not be sustained where purchase turnover taxable under section 7-A was omitted from the return because the prescribed form then contained no specific column for that disclosure and the relevant rule requiring inclusion was introduced only later. The turnover had been disclosed in the books and tax remitted, supporting a bona fide doubt on whether it formed part of total turnover. In those circumstances, the return was not treated as incorrect or incomplete for penalty purposes, and the penalty was held unsustainable. en-us Thu, 16 Jun 1983 00:00:00 +0530 Thu, 08 Aug 2013 18:33:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154144 Penalty for filing an incorrect or incomplete return under section 12(5) of the Tamil Nadu General Sales Tax Act could not be sustained where purchase turnover taxable under section 7-A was omitted from the return because the prescribed form then contained no specific column for that disclosure and the relevant rule requiring inclusion was introduced only later. The turnover had been disclosed in the books and tax remitted, supporting a bona fide doubt on whether it formed part of total turnover. In those circumstances, the return was not treated as incorrect or incomplete for penalty purposes, and the penalty was held unsustainable. Case-Laws VAT and Sales Tax Thu, 16 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154144