https://www.taxtmi.com/caselaws?id=155198 Penalty proceedings under section 7-A(2) were held not to be time-barred by the reassessment limitation in section 14, because the penalty provision is triggered by detection of the false document itself and only requires action within a reasonable time. A show-cause notice issued about one year after detection was not treated as inordinate delay. On the merits, the dealer knowingly produced a purchase list to support an exempt turnover claim, although part of the turnover related to purchases in Haryana and did not qualify as exempt. The absence of a satisfactory explanation or bona fide material justified the penalty, which was sustained. en-us Wed, 29 Jun 1988 00:00:00 +0530 Mon, 02 Sep 2013 12:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155198 Penalty proceedings under section 7-A(2) were held not to be time-barred by the reassessment limitation in section 14, because the penalty provision is triggered by detection of the false document itself and only requires action within a reasonable time. A show-cause notice issued about one year after detection was not treated as inordinate delay. On the merits, the dealer knowingly produced a purchase list to support an exempt turnover claim, although part of the turnover related to purchases in Haryana and did not qualify as exempt. The absence of a satisfactory explanation or bona fide material justified the penalty, which was sustained. Case-Laws VAT and Sales Tax Wed, 29 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155198