https://www.taxtmi.com/caselaws?id=163465 Penalty under section 43(1) of the Madhya Pradesh General Sales Tax Act, 1958 cannot be imposed mechanically; it requires a factual finding of mens rea, guilty intention, malice, contumacious conduct, deliberate concealment, or another act aimed at evading tax lawfully due. On the facts recorded, the assessee had filed the return and disclosed the true turnover, which was accepted for tax assessment, and the Tribunal found no mens rea. In those circumstances, the penalty provision was not attracted, and deletion of the penalty was upheld in favour of the assessee. en-us Wed, 17 Nov 2004 00:00:00 +0530 Thu, 03 Apr 2014 10:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163465 Penalty under section 43(1) of the Madhya Pradesh General Sales Tax Act, 1958 cannot be imposed mechanically; it requires a factual finding of mens rea, guilty intention, malice, contumacious conduct, deliberate concealment, or another act aimed at evading tax lawfully due. On the facts recorded, the assessee had filed the return and disclosed the true turnover, which was accepted for tax assessment, and the Tribunal found no mens rea. In those circumstances, the penalty provision was not attracted, and deletion of the penalty was upheld in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163465