https://www.taxtmi.com/caselaws?id=154543 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act was said to depend on a finding of conscious concealment or deliberate furnishing of inaccurate particulars, assessed in light of all the circumstances. Mere non-disclosure of turnover or an assessed addition was not treated as sufficient by itself to sustain penalty, and the filing of a revised return before completion of assessment was a material factor requiring consideration. The Board was criticised for placing undue weight on the size of the concealed turnover without applying the correct legal test. The penalty order was therefore not legally sustainable, and the matter was required to be redetermined in accordance with law, including any reassessment of quantum. en-us Tue, 27 Aug 1985 00:00:00 +0530 Fri, 23 Aug 2013 14:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154543 Penalty under section 16(1)(e) of the Rajasthan Sales Tax Act was said to depend on a finding of conscious concealment or deliberate furnishing of inaccurate particulars, assessed in light of all the circumstances. Mere non-disclosure of turnover or an assessed addition was not treated as sufficient by itself to sustain penalty, and the filing of a revised return before completion of assessment was a material factor requiring consideration. The Board was criticised for placing undue weight on the size of the concealed turnover without applying the correct legal test. The penalty order was therefore not legally sustainable, and the matter was required to be redetermined in accordance with law, including any reassessment of quantum. Case-Laws VAT and Sales Tax Tue, 27 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154543