https://www.taxtmi.com/caselaws?id=155233 Penalty under Section 14(8) of the Andhra Pradesh General Sales Tax Act can be sustained at the higher level only where the assessing authority is satisfied that the dealer's failure to disclose turnover or correct particulars was wilful. The provision distinguishes wilful suppression from non-wilful error, and the proviso excludes penalty where the omission is due to a bona fide mistake. On the stated facts, the Tribunal found no wilful suppression and deleted the major additions, so the statutory condition precedent for penalty was absent and relief followed. en-us Wed, 15 Jun 1988 00:00:00 +0530 Mon, 02 Sep 2013 15:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155233 Penalty under Section 14(8) of the Andhra Pradesh General Sales Tax Act can be sustained at the higher level only where the assessing authority is satisfied that the dealer's failure to disclose turnover or correct particulars was wilful. The provision distinguishes wilful suppression from non-wilful error, and the proviso excludes penalty where the omission is due to a bona fide mistake. On the stated facts, the Tribunal found no wilful suppression and deleted the major additions, so the statutory condition precedent for penalty was absent and relief followed. Case-Laws VAT and Sales Tax Wed, 15 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155233