https://www.taxtmi.com/caselaws?id=247946 Receipt of additional sales tax as reimbursement from the Electricity Board was treated as collection of prohibited additional tax under the Tamil Nadu Additional Sales Tax Act, so liability under Section 3-A was attracted; however, the statutory ceiling made the penalty discretionary, and the amount was reduced to 20% in view of bona fide belief and the transaction's circumstances. Penalty for alleged escaped turnover was unsustainable because there was no affirmative finding of wilful non-disclosure of assessable turnover, and the provision invoked was inapplicable. The penalty on that issue was therefore set aside. en-us Tue, 13 Dec 2011 00:00:00 +0530 Fri, 19 Sep 2014 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247946 Receipt of additional sales tax as reimbursement from the Electricity Board was treated as collection of prohibited additional tax under the Tamil Nadu Additional Sales Tax Act, so liability under Section 3-A was attracted; however, the statutory ceiling made the penalty discretionary, and the amount was reduced to 20% in view of bona fide belief and the transaction's circumstances. Penalty for alleged escaped turnover was unsustainable because there was no affirmative finding of wilful non-disclosure of assessable turnover, and the provision invoked was inapplicable. The penalty on that issue was therefore set aside. Case-Laws VAT and Sales Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247946