https://www.taxtmi.com/caselaws?id=158828 Penalty for filing an incorrect return under section 43(1) of the M.P. General Sales Tax Act, 1958 was held unsustainable where the record showed only incorrectness and not deliberate falsity, concealment, or a guilty mind. The provision required the authority to be satisfied that the dealer had concealed turnover, furnished inaccurate particulars, or filed a false return, and the Tribunal found no positive finding of mens rea on the facts. On that basis, mere inaccuracy in the return did not justify penalty, and deletion of the penalty was upheld. en-us Tue, 27 Aug 1996 00:00:00 +0530 Thu, 07 Nov 2013 17:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158828 Penalty for filing an incorrect return under section 43(1) of the M.P. General Sales Tax Act, 1958 was held unsustainable where the record showed only incorrectness and not deliberate falsity, concealment, or a guilty mind. The provision required the authority to be satisfied that the dealer had concealed turnover, furnished inaccurate particulars, or filed a false return, and the Tribunal found no positive finding of mens rea on the facts. On that basis, mere inaccuracy in the return did not justify penalty, and deletion of the penalty was upheld. Case-Laws VAT and Sales Tax Tue, 27 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158828