https://www.taxtmi.com/caselaws?id=161383 Penalty under section 45A(1)(d) of the Kerala General Sales Tax Act could not be sustained where the assessee disclosed the full turnover and claimed exemption on wheat products under a bona fide understanding of the tax position. The record did not show a knowingly false or intentionally incorrect return, or any deliberate suppression. In the absence of proof of mens rea or deliberate falsity, the statutory basis for penal action for an untrue or incorrect return was not made out, and the defect, if any, was only technical or venial. The penalty orders were therefore set aside. en-us Fri, 11 Oct 2002 00:00:00 +0530 Thu, 16 Jan 2014 17:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161383 Penalty under section 45A(1)(d) of the Kerala General Sales Tax Act could not be sustained where the assessee disclosed the full turnover and claimed exemption on wheat products under a bona fide understanding of the tax position. The record did not show a knowingly false or intentionally incorrect return, or any deliberate suppression. In the absence of proof of mens rea or deliberate falsity, the statutory basis for penal action for an untrue or incorrect return was not made out, and the defect, if any, was only technical or venial. The penalty orders were therefore set aside. Case-Laws VAT and Sales Tax Fri, 11 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161383