https://www.taxtmi.com/caselaws?id=163257 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 is not automatic and requires proof of wilful nondisclosure or deliberate default. Where the dealer paid tax on the disputed lease charges before the revisional notice and the record showed no intentional suppression or failure to disclose assessable turnover, penalty proceedings could not be sustained. The operative principle is that revisional or escaped-assessment treatment alone does not attract penalty absent culpable conduct; the penalty was therefore liable to be set aside in favour of the assessee. en-us Thu, 06 Sep 2007 00:00:00 +0530 Sat, 27 Dec 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163257 Penalty under section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 is not automatic and requires proof of wilful nondisclosure or deliberate default. Where the dealer paid tax on the disputed lease charges before the revisional notice and the record showed no intentional suppression or failure to disclose assessable turnover, penalty proceedings could not be sustained. The operative principle is that revisional or escaped-assessment treatment alone does not attract penalty absent culpable conduct; the penalty was therefore liable to be set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163257