https://www.taxtmi.com/caselaws?id=247378 Penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 was held inapplicable where the assessed turnover was taken from the assessee's books and there was no specific concealment. The statutory explanation excludes penalty where additions are made without reference to concealment, and the dispute concerned only the tax rate applicable to disclosed turnover, not suppression of sales. On those facts, the penal provision could not be invoked, so the penalty was deleted while the substantive assessment remained undisturbed. en-us Tue, 19 Nov 2013 00:00:00 +0530 Wed, 14 Sep 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247378 Penalty under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959 was held inapplicable where the assessed turnover was taken from the assessee's books and there was no specific concealment. The statutory explanation excludes penalty where additions are made without reference to concealment, and the dispute concerned only the tax rate applicable to disclosed turnover, not suppression of sales. On those facts, the penal provision could not be invoked, so the penalty was deleted while the substantive assessment remained undisturbed. Case-Laws VAT and Sales Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247378