https://www.taxtmi.com/caselaws?id=155087 Under section 15-A of the U.P. Sales Tax Act, penalty for concealment of turnover is computed by reference to the tax difference between the returned turnover and the assessed turnover, not merely the actual concealment separately detected. The amended wording was read as a deliberate departure from the earlier scheme, extending to cases involving false accounts or false declarations even where turnover figures themselves do not change. The expression "avoided" was treated as covering both escaped and evaded tax, and "thereby" was read broadly enough to include concealment leading to best judgment assessment. The issue was answered against the assessee and in favour of the department. en-us Fri, 12 Sep 1986 00:00:00 +0530 Sat, 31 Aug 2013 13:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155087 Under section 15-A of the U.P. Sales Tax Act, penalty for concealment of turnover is computed by reference to the tax difference between the returned turnover and the assessed turnover, not merely the actual concealment separately detected. The amended wording was read as a deliberate departure from the earlier scheme, extending to cases involving false accounts or false declarations even where turnover figures themselves do not change. The expression "avoided" was treated as covering both escaped and evaded tax, and "thereby" was read broadly enough to include concealment leading to best judgment assessment. The issue was answered against the assessee and in favour of the department. Case-Laws VAT and Sales Tax Fri, 12 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155087