https://www.taxtmi.com/caselaws?id=234996 Bogus declaration forms used to claim concessional inter-State sales tax treatment will not support the concession, so reassessment at the higher rate can be sustained where the forms are found not genuine. Penalty, however, cannot be imposed in a reassessment under Section 16(1)(b) of the Tamil Nadu General Sales Tax Act if that provision does not authorise it, and it cannot be upheld under a different penal provision without proper notice and material showing the requisite knowledge or wilful conduct. The commentary therefore reflects a mixed result: the enhanced assessment stands, but the penalty levy fails. en-us Wed, 12 Jun 2013 00:00:00 +0530 Wed, 16 Jul 2014 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234996 Bogus declaration forms used to claim concessional inter-State sales tax treatment will not support the concession, so reassessment at the higher rate can be sustained where the forms are found not genuine. Penalty, however, cannot be imposed in a reassessment under Section 16(1)(b) of the Tamil Nadu General Sales Tax Act if that provision does not authorise it, and it cannot be upheld under a different penal provision without proper notice and material showing the requisite knowledge or wilful conduct. The commentary therefore reflects a mixed result: the enhanced assessment stands, but the penalty levy fails. Case-Laws VAT and Sales Tax Wed, 12 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234996