https://www.taxtmi.com/caselaws?id=157707 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act was not automatic merely because turnover was not posted in the accounts on the date of inspection. Liability depended on proof of wilful omission or wilful non-disclosure. On the facts recorded, the Tribunal accepted the assessee's explanation for the temporary omission, found that the turnover was disclosed in the next month's return, and noted that the tax had been paid before assessment was finalised. Those findings were not shown to be perverse or legally erroneous, so deletion of the penalty was justified. en-us Wed, 16 Sep 1992 00:00:00 +0530 Wed, 09 Oct 2013 17:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157707 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act was not automatic merely because turnover was not posted in the accounts on the date of inspection. Liability depended on proof of wilful omission or wilful non-disclosure. On the facts recorded, the Tribunal accepted the assessee's explanation for the temporary omission, found that the turnover was disclosed in the next month's return, and noted that the tax had been paid before assessment was finalised. Those findings were not shown to be perverse or legally erroneous, so deletion of the penalty was justified. Case-Laws VAT and Sales Tax Wed, 16 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157707