https://www.taxtmi.com/caselaws?id=233550 Penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act cannot be imposed unless there is a specific finding of wilful non-disclosure of assessable turnover. Reassessment of escaped turnover, even where transactions were discovered on inspection, does not by itself establish the mens rea required for penalty. The record contained no finding that the assessee deliberately failed to disclose turnover, and the explanation regarding the transactions was not examined for the penalty question. On that basis, the penalty was not sustainable and the assessee succeeded. en-us Wed, 04 Apr 2012 00:00:00 +0530 Thu, 31 Jul 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233550 Penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act cannot be imposed unless there is a specific finding of wilful non-disclosure of assessable turnover. Reassessment of escaped turnover, even where transactions were discovered on inspection, does not by itself establish the mens rea required for penalty. The record contained no finding that the assessee deliberately failed to disclose turnover, and the explanation regarding the transactions was not examined for the penalty question. On that basis, the penalty was not sustainable and the assessee succeeded. Case-Laws VAT and Sales Tax Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233550