https://www.taxtmi.com/caselaws?id=158368 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act was held not leviable for omitting turnover later taxable under section 7-A from the return for the 1980-81 assessment year. Liability under section 7-A arose only when goods purchased from non-assessees were ultimately disposed of otherwise than by sale in the State or in inter-State trade, so the assessee could not know at the time of filing that the purchase turnover would attract tax. Rule 5(1) was amended only from 16 April 1981 and applied from 1981-82, making the omission neither wilful nor a proper basis for penalty. en-us Thu, 19 Oct 1995 00:00:00 +0530 Tue, 22 Oct 2013 16:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158368 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act was held not leviable for omitting turnover later taxable under section 7-A from the return for the 1980-81 assessment year. Liability under section 7-A arose only when goods purchased from non-assessees were ultimately disposed of otherwise than by sale in the State or in inter-State trade, so the assessee could not know at the time of filing that the purchase turnover would attract tax. Rule 5(1) was amended only from 16 April 1981 and applied from 1981-82, making the omission neither wilful nor a proper basis for penalty. Case-Laws VAT and Sales Tax Thu, 19 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158368