https://www.taxtmi.com/caselaws?id=172047 Penalty under section 16 of the Tamil Nadu General Sales Tax Act, 1959 requires a clear finding of deliberate and wilful non-disclosure of assessable turnover. A reassessment by itself does not establish suppression; the assessment order must record that the turnover existed and was intentionally omitted from disclosure. Because the reassessment order contained no such finding and the penalty appeared to have been levied mechanically, the levy under section 16(2) was set aside in favour of the assessee. en-us Thu, 06 Jun 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172047 Penalty under section 16 of the Tamil Nadu General Sales Tax Act, 1959 requires a clear finding of deliberate and wilful non-disclosure of assessable turnover. A reassessment by itself does not establish suppression; the assessment order must record that the turnover existed and was intentionally omitted from disclosure. Because the reassessment order contained no such finding and the penalty appeared to have been levied mechanically, the levy under section 16(2) was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 06 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172047