https://www.taxtmi.com/caselaws?id=179724 Penalty for non-collection and non-payment of sales tax was held unwarranted where the default arose only during a short intervening period after a statutory amendment, the due tax was later deposited before the penalty order, and the transactions were fully disclosed in the books of account. The court treated the absence of ulterior motive, together with frequent and complex tax-law changes, as material in assessing concealment. For penalty under the concealment provision, the department had to establish something more than a mere default, and that threshold was not met on these facts. en-us Fri, 29 Mar 2013 00:00:00 +0530 Tue, 08 Mar 2016 18:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179724 Penalty for non-collection and non-payment of sales tax was held unwarranted where the default arose only during a short intervening period after a statutory amendment, the due tax was later deposited before the penalty order, and the transactions were fully disclosed in the books of account. The court treated the absence of ulterior motive, together with frequent and complex tax-law changes, as material in assessing concealment. For penalty under the concealment provision, the department had to establish something more than a mere default, and that threshold was not met on these facts. Case-Laws VAT and Sales Tax Fri, 29 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179724