https://www.taxtmi.com/caselaws?id=164705 Transfer of REP licences was treated as taxable goods under the sales tax enactments, and penalty under section 12(3)(b) followed on the tax differential. The amended penalty provision removed the need to prove wilful non-disclosure and limited the assessing authority's discretion, so once tax remained unpaid despite opportunity before final assessment, penalty became leviable. No material was shown to justify non-payment on the taxable turnover, and the Revenue's position was sustained. en-us Wed, 22 Apr 2009 00:00:00 +0530 Tue, 29 Apr 2014 15:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164705 Transfer of REP licences was treated as taxable goods under the sales tax enactments, and penalty under section 12(3)(b) followed on the tax differential. The amended penalty provision removed the need to prove wilful non-disclosure and limited the assessing authority's discretion, so once tax remained unpaid despite opportunity before final assessment, penalty became leviable. No material was shown to justify non-payment on the taxable turnover, and the Revenue's position was sustained. Case-Laws VAT and Sales Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164705