https://www.taxtmi.com/caselaws?id=154246 A return is not false where the dealer has fully and correctly disclosed the turnover and only advances an untenable legal claim for exemption. False return requires a false statement of fact; an unsustainable legal plea, even if previously rejected, does not change the truthful character of the factual disclosure. On that basis, penalty was not leviable under section 43(1) of the M.P. General Sales Tax Act, 1958, and the penalty orders were not sustained. en-us Wed, 27 Jul 1983 00:00:00 +0530 Wed, 14 Aug 2013 16:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154246 A return is not false where the dealer has fully and correctly disclosed the turnover and only advances an untenable legal claim for exemption. False return requires a false statement of fact; an unsustainable legal plea, even if previously rejected, does not change the truthful character of the factual disclosure. On that basis, penalty was not leviable under section 43(1) of the M.P. General Sales Tax Act, 1958, and the penalty orders were not sustained. Case-Laws VAT and Sales Tax Wed, 27 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154246