https://www.taxtmi.com/caselaws?id=158457 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act could not be sustained where a small turnover was omitted from the monthly return because of a bona fide clerical mistake. The sale had been entered in the books, occurred on a holiday, and was left out because the return was prepared from sale bills rather than the sales account. Bona fides were a relevant consideration in a penalty matter, and the surrounding facts supported inadvertence rather than wilful suppression. The revisional authority failed to examine that question, and penalty was therefore held unjustified. en-us Tue, 25 Jul 1995 00:00:00 +0530 Tue, 29 Oct 2013 12:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158457 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act could not be sustained where a small turnover was omitted from the monthly return because of a bona fide clerical mistake. The sale had been entered in the books, occurred on a holiday, and was left out because the return was prepared from sale bills rather than the sales account. Bona fides were a relevant consideration in a penalty matter, and the surrounding facts supported inadvertence rather than wilful suppression. The revisional authority failed to examine that question, and penalty was therefore held unjustified. Case-Laws VAT and Sales Tax Tue, 25 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158457