https://www.taxtmi.com/caselaws?id=162704 Penalty under section 69 of the Madhya Pradesh Commercial Tax Act, 1994 requires material showing deliberate suppression or deliberate failure to make the required endorsement; suspicion, incomplete bills, or an absent rubber stamp endorsement alone are insufficient. The Revenue must also confront the dealer with the material relied upon and give an effective opportunity to reply before penalty is imposed. On the stated record, no such material had been collected, so the penalty could not be sustained on the basis of the existing material. en-us Thu, 20 Apr 2006 00:00:00 +0530 Thu, 13 Mar 2014 10:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162704 Penalty under section 69 of the Madhya Pradesh Commercial Tax Act, 1994 requires material showing deliberate suppression or deliberate failure to make the required endorsement; suspicion, incomplete bills, or an absent rubber stamp endorsement alone are insufficient. The Revenue must also confront the dealer with the material relied upon and give an effective opportunity to reply before penalty is imposed. On the stated record, no such material had been collected, so the penalty could not be sustained on the basis of the existing material. Case-Laws VAT and Sales Tax Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162704