https://www.taxtmi.com/caselaws?id=157921 The Madras HC held that penalty under section 16(2) of the Tamil Nadu General Sales Tax Act was justified where the assessee knew of the tax liability on agency sales but omitted the turnover from the original returns and made disclosure only after departmental investigation detected the suppression. The Tribunal's finding that the later disclosure was not voluntary was treated as a factual conclusion supported by the record. On those facts, the Court accepted that the statutory element of wilful nondisclosure was established, so the penalty was rightly sustained. en-us Mon, 27 Jun 1994 00:00:00 +0530 Sat, 12 Oct 2013 13:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157921 The Madras HC held that penalty under section 16(2) of the Tamil Nadu General Sales Tax Act was justified where the assessee knew of the tax liability on agency sales but omitted the turnover from the original returns and made disclosure only after departmental investigation detected the suppression. The Tribunal's finding that the later disclosure was not voluntary was treated as a factual conclusion supported by the record. On those facts, the Court accepted that the statutory element of wilful nondisclosure was established, so the penalty was rightly sustained. Case-Laws VAT and Sales Tax Mon, 27 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157921