https://www.taxtmi.com/caselaws?id=154442 Penalty under section 14(8)(a) of the Andhra Pradesh General Sales Tax Act was held not leviable where the assessee's failure to file returns was found to arise from a bona fide mistake. The Tribunal treated the explanation as a question of fact, noted that the assessee was not earlier on the departmental rolls and that there was a genuine dispute whether the stone ballast supply was a sale or a works contract, and concluded that the default was not deliberate. That factual finding was left undisturbed in revision, so the assessee received the benefit of the proviso to section 14(8). en-us Thu, 21 Jun 1984 00:00:00 +0530 Wed, 21 Aug 2013 14:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154442 Penalty under section 14(8)(a) of the Andhra Pradesh General Sales Tax Act was held not leviable where the assessee's failure to file returns was found to arise from a bona fide mistake. The Tribunal treated the explanation as a question of fact, noted that the assessee was not earlier on the departmental rolls and that there was a genuine dispute whether the stone ballast supply was a sale or a works contract, and concluded that the default was not deliberate. That factual finding was left undisturbed in revision, so the assessee received the benefit of the proviso to section 14(8). Case-Laws VAT and Sales Tax Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154442