https://www.taxtmi.com/caselaws?id=158024 Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was held not leviable where the assessee had filed a revised return correcting an inadvertent omission in turnover before completion of assessment. The explanation that the mistake arose from office negligence was accepted as bona fide, and the corrected disclosure was made before the assessment was finalised. On that footing, the default for penal consequences was treated as not surviving, and the penalty order was found unsustainable. en-us Wed, 19 Oct 1994 00:00:00 +0530 Tue, 15 Oct 2013 12:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158024 Penalty under section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was held not leviable where the assessee had filed a revised return correcting an inadvertent omission in turnover before completion of assessment. The explanation that the mistake arose from office negligence was accepted as bona fide, and the corrected disclosure was made before the assessment was finalised. On that footing, the default for penal consequences was treated as not surviving, and the penalty order was found unsustainable. Case-Laws VAT and Sales Tax Wed, 19 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158024