https://www.taxtmi.com/caselaws?id=161139 Repeated transport slips and bills showing direct dispatch of goods from Tamil Nadu outside the State were treated as proof that stock-transfer entries masked suppressed inter-State sales. An appellate acceptance of the assessee's mistake explanation for one assessment year was found unsustainable on the same material because the claimed error could not recur across several years; the suppression finding was upheld. Penalty for furnishing incorrect or incomplete returns was sustained under the relevant Tamil Nadu General Sales Tax Act provisions, with the reduced penalty maintained and no enhancement ordered. en-us Thu, 05 Feb 1998 00:00:00 +0530 Tue, 07 Jan 2014 16:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161139 Repeated transport slips and bills showing direct dispatch of goods from Tamil Nadu outside the State were treated as proof that stock-transfer entries masked suppressed inter-State sales. An appellate acceptance of the assessee's mistake explanation for one assessment year was found unsustainable on the same material because the claimed error could not recur across several years; the suppression finding was upheld. Penalty for furnishing incorrect or incomplete returns was sustained under the relevant Tamil Nadu General Sales Tax Act provisions, with the reduced penalty maintained and no enhancement ordered. Case-Laws VAT and Sales Tax Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161139