https://www.taxtmi.com/caselaws?id=159939 Penalty under section 45A of the Kerala General Sales Tax Act, 1963 was held unsustainable because the dealer voluntarily filed a revised return before assessment proceedings began and explained the earlier incorrect return as a bona fide mistake. The pre-assessment disclosure of the correct turnover negatived concealment, suppression, or withholding of particulars from the tax authorities, removing the foundation for invoking the penal provision. On those facts, the penalty was not attracted. en-us Fri, 25 Sep 1998 00:00:00 +0530 Thu, 05 Dec 2013 17:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159939 Penalty under section 45A of the Kerala General Sales Tax Act, 1963 was held unsustainable because the dealer voluntarily filed a revised return before assessment proceedings began and explained the earlier incorrect return as a bona fide mistake. The pre-assessment disclosure of the correct turnover negatived concealment, suppression, or withholding of particulars from the tax authorities, removing the foundation for invoking the penal provision. On those facts, the penalty was not attracted. Case-Laws VAT and Sales Tax Fri, 25 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159939