https://www.taxtmi.com/caselaws?id=162427 Section 76 of the West Bengal Sales Tax Act, 1994 could be invoked only where a dealer concealed sales or furnished incorrect particulars with intent to reduce tax payable, and the proceeding was initiated in the manner contemplated by the Act. Notices in Forms 51 and 52 were issued outside an assessment proceeding, and the dispute concerned only the applicable rate of tax on stainless steel pipes and fittings. That was a rate controversy, not concealment or incorrect disclosure, so the statutory precondition for penalty was not satisfied and the notices and penalty were invalid. The question whether the goods were declared goods was left open for determination in appropriate assessment proceedings. en-us Fri, 12 Sep 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162427 Section 76 of the West Bengal Sales Tax Act, 1994 could be invoked only where a dealer concealed sales or furnished incorrect particulars with intent to reduce tax payable, and the proceeding was initiated in the manner contemplated by the Act. Notices in Forms 51 and 52 were issued outside an assessment proceeding, and the dispute concerned only the applicable rate of tax on stainless steel pipes and fittings. That was a rate controversy, not concealment or incorrect disclosure, so the statutory precondition for penalty was not satisfied and the notices and penalty were invalid. The question whether the goods were declared goods was left open for determination in appropriate assessment proceedings. Case-Laws VAT and Sales Tax Fri, 12 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162427