https://www.taxtmi.com/caselaws?id=243500 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 was held leviable on purchases from unregistered dealers when the statutory conditions for tax on goods used in manufacture were satisfied, and the assessee failed on that issue. Penalty under Section 16(2) could not be sustained because the assessment order contained no finding of wilful non-disclosure of assessable turnover, which was a mandatory precondition for penalty. The purchase tax levy was therefore upheld, while the penalty was set aside for want of the requisite finding of wilful suppression. en-us Wed, 27 Nov 2013 00:00:00 +0530 Mon, 03 Feb 2014 08:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243500 Purchase tax under Section 7A of the Tamil Nadu General Sales Tax Act, 1959 was held leviable on purchases from unregistered dealers when the statutory conditions for tax on goods used in manufacture were satisfied, and the assessee failed on that issue. Penalty under Section 16(2) could not be sustained because the assessment order contained no finding of wilful non-disclosure of assessable turnover, which was a mandatory precondition for penalty. The purchase tax levy was therefore upheld, while the penalty was set aside for want of the requisite finding of wilful suppression. Case-Laws VAT and Sales Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243500