https://www.taxtmi.com/caselaws?id=158564 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act was held maintainable where the assessee failed to disclose turnover in the return and did not file a revised return or pay the tax on the omitted turnover before completion of assessment. On the stated facts, the basis for deleting the penalty was absent, and the minimum penalty was restored. The principle stated is that nondisclosure of turnover attracts penalty when the omission is not cured by a revised return and payment before assessment is completed. en-us Wed, 18 Jan 1995 00:00:00 +0530 Thu, 31 Oct 2013 13:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158564 Penalty under section 12(5) of the Tamil Nadu General Sales Tax Act was held maintainable where the assessee failed to disclose turnover in the return and did not file a revised return or pay the tax on the omitted turnover before completion of assessment. On the stated facts, the basis for deleting the penalty was absent, and the minimum penalty was restored. The principle stated is that nondisclosure of turnover attracts penalty when the omission is not cured by a revised return and payment before assessment is completed. Case-Laws VAT and Sales Tax Wed, 18 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158564