https://www.taxtmi.com/caselaws?id=183747 A deduction for sales tax collected from turnover was disallowed where the assessee failed to produce sale invoices, price lists, sales registers, or other supporting records to show that the collection was inclusive of tax and to establish the exact tax component. Penalty under the Tamil Nadu General Sales Tax Act was held unwarranted because the turnover was already reflected in the assessee's own books, there was no material showing wilful suppression or non-disclosure, and the penalty was also found to have been imposed beyond the permissible period. The Tribunal's deletion of penalty was therefore upheld, while the unsupported deduction claim was rejected. en-us Thu, 23 Apr 2015 00:00:00 +0530 Mon, 20 Jun 2016 16:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183747 A deduction for sales tax collected from turnover was disallowed where the assessee failed to produce sale invoices, price lists, sales registers, or other supporting records to show that the collection was inclusive of tax and to establish the exact tax component. Penalty under the Tamil Nadu General Sales Tax Act was held unwarranted because the turnover was already reflected in the assessee's own books, there was no material showing wilful suppression or non-disclosure, and the penalty was also found to have been imposed beyond the permissible period. The Tribunal's deletion of penalty was therefore upheld, while the unsupported deduction claim was rejected. Case-Laws VAT and Sales Tax Thu, 23 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183747