https://www.taxtmi.com/caselaws?id=154741 Penalty under section 43 of the M.P. General Sales Tax Act, 1958 is attracted only when the return is false through deliberate suppression or conscious falsity. Where the dealer disclosed the purchases, maintained separate accounts for registered and unregistered dealers, and the error was only a misclassification of transactions, the return was not false in the penal sense. The absence of mens rea defeated the penalty, and the Supreme Court's test for a false return was correctly applied. On those facts, penalty under section 43 was held unjustified. en-us Wed, 30 Oct 1985 00:00:00 +0530 Mon, 26 Aug 2013 18:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154741 Penalty under section 43 of the M.P. General Sales Tax Act, 1958 is attracted only when the return is false through deliberate suppression or conscious falsity. Where the dealer disclosed the purchases, maintained separate accounts for registered and unregistered dealers, and the error was only a misclassification of transactions, the return was not false in the penal sense. The absence of mens rea defeated the penalty, and the Supreme Court's test for a false return was correctly applied. On those facts, penalty under section 43 was held unjustified. Case-Laws VAT and Sales Tax Wed, 30 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154741