https://www.taxtmi.com/caselaws?id=164511 Penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 was sustained because escaped assessment was found to result from wilful non-disclosure of assessable turnover. The Department had to establish mens rea, and the Court accepted that burden on the facts, noting that the dealer omitted quota-sale premium from the trading accounts while disclosing the rest of the turnover as export sales. The quota entitlement was treated as transferable goods, and the tax position was already settled. The explanation of bona fide doubt was rejected because the omission was deliberate rather than a mere misunderstanding of law. en-us Wed, 23 Dec 2009 00:00:00 +0530 Sat, 18 Oct 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164511 Penalty under section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 was sustained because escaped assessment was found to result from wilful non-disclosure of assessable turnover. The Department had to establish mens rea, and the Court accepted that burden on the facts, noting that the dealer omitted quota-sale premium from the trading accounts while disclosing the rest of the turnover as export sales. The quota entitlement was treated as transferable goods, and the tax position was already settled. The explanation of bona fide doubt was rejected because the omission was deliberate rather than a mere misunderstanding of law. Case-Laws VAT and Sales Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164511