https://www.taxtmi.com/caselaws?id=154199 Partial relief granted by the first appellate authority had to be reflected in the tax computation, so the assessed turnover and tax liability were required to be recomputed on the reduced basis. Penalty under section 14(4) was not automatic or mechanical; its quantum depended on the assessee's conduct, and the maximum penalty could not be sustained without a finding of wilful or contumacious default. The assessee therefore obtained relief on both the reassessment calculation and the penalty, with the revisions allowed in part. en-us Tue, 22 Feb 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154199 Partial relief granted by the first appellate authority had to be reflected in the tax computation, so the assessed turnover and tax liability were required to be recomputed on the reduced basis. Penalty under section 14(4) was not automatic or mechanical; its quantum depended on the assessee's conduct, and the maximum penalty could not be sustained without a finding of wilful or contumacious default. The assessee therefore obtained relief on both the reassessment calculation and the penalty, with the revisions allowed in part. Case-Laws VAT and Sales Tax Tue, 22 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154199