https://www.taxtmi.com/caselaws?id=162360 Penalty for concealment was not leviable where the assessee consistently maintained a bona fide and arguable view that supplies made by a Government department to its contractors were not sales and were therefore outside taxable turnover. The Court treated the taxability of the transactions as a debatable issue, noting that proceedings on the same question had been kept pending elsewhere. In the absence of mens rea, non-disclosure of the disputed turnover could not be characterised as concealment under section 16(1)(i) of the Rajasthan Sales Tax Act, 1954, and the orders deleting the penalty were sustained. en-us Mon, 10 Jan 2000 00:00:00 +0530 Tue, 25 Feb 2014 15:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162360 Penalty for concealment was not leviable where the assessee consistently maintained a bona fide and arguable view that supplies made by a Government department to its contractors were not sales and were therefore outside taxable turnover. The Court treated the taxability of the transactions as a debatable issue, noting that proceedings on the same question had been kept pending elsewhere. In the absence of mens rea, non-disclosure of the disputed turnover could not be characterised as concealment under section 16(1)(i) of the Rajasthan Sales Tax Act, 1954, and the orders deleting the penalty were sustained. Case-Laws VAT and Sales Tax Mon, 10 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162360