https://www.taxtmi.com/caselaws?id=158104 Time-barred revised returns could not lawfully displace the original returns under the M.P. General Sales Tax Act, so concealment and falsity had to be tested on the basis of the original filings. Where the revised returns were filed after the prescribed period, they were treated as ineffective in withdrawing the earlier returns. Large suppression of gross turnover, together with no material showing a bona fide error or missing particulars at the time of filing, supported an inference of deliberate concealment. On that basis, mens rea was found for penalty under section 43, and the penalty was upheld. en-us Mon, 07 Mar 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158104 Time-barred revised returns could not lawfully displace the original returns under the M.P. General Sales Tax Act, so concealment and falsity had to be tested on the basis of the original filings. Where the revised returns were filed after the prescribed period, they were treated as ineffective in withdrawing the earlier returns. Large suppression of gross turnover, together with no material showing a bona fide error or missing particulars at the time of filing, supported an inference of deliberate concealment. On that basis, mens rea was found for penalty under section 43, and the penalty was upheld. Case-Laws VAT and Sales Tax Mon, 07 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158104