https://www.taxtmi.com/caselaws?id=159902 Excise duty paid by the purchaser on behalf of the manufacturer was treated as part of the sale consideration and therefore includible in the assessee's taxable turnover. The return excluding that amount was not accepted because the omission was found deliberate rather than a bona fide mistake. On that basis, penalty under section 45A was justified on merits, but the quantum was held excessive on the facts and was reduced. en-us Mon, 10 Aug 1998 00:00:00 +0530 Tue, 03 Dec 2013 17:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159902 Excise duty paid by the purchaser on behalf of the manufacturer was treated as part of the sale consideration and therefore includible in the assessee's taxable turnover. The return excluding that amount was not accepted because the omission was found deliberate rather than a bona fide mistake. On that basis, penalty under section 45A was justified on merits, but the quantum was held excessive on the facts and was reduced. Case-Laws VAT and Sales Tax Mon, 10 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159902