https://www.taxtmi.com/caselaws?id=158626 Penalty under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was not leviable where the assessee filed the return in time, disclosed freight and packing charges in the total turnover, and excluded them from taxable turnover on the basis of the law then prevailing. The provision is discretionary and does not operate automatically merely because the assessment is later found unsustainable after a change in legal position. Penalty is attracted only where there is failure to file a return, belated filing, or an incorrect or incomplete return, and the authority must consider deliberate or intentional evasion, bona fides, and uncertainty in the law. The deletion of penalty was therefore upheld. en-us Thu, 18 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158626 Penalty under Section 12(5)(iii) of the Tamil Nadu General Sales Tax Act was not leviable where the assessee filed the return in time, disclosed freight and packing charges in the total turnover, and excluded them from taxable turnover on the basis of the law then prevailing. The provision is discretionary and does not operate automatically merely because the assessment is later found unsustainable after a change in legal position. Penalty is attracted only where there is failure to file a return, belated filing, or an incorrect or incomplete return, and the authority must consider deliberate or intentional evasion, bona fides, and uncertainty in the law. The deletion of penalty was therefore upheld. Case-Laws VAT and Sales Tax Thu, 18 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158626