https://www.taxtmi.com/caselaws?id=342102 Penalty for escaped turnover under the Tamil Nadu VAT Act cannot be imposed through a separate, independent order when the scheme requires a finding of wilful non-disclosure. Treating the provision as pari materia with the earlier sales tax provision, the Madras HC held that the assessing authority must record the necessary satisfaction in the assessment order itself. A penalty order issued outside the assessment process is not contemplated under this framework and was therefore unsustainable. The separate penalty order was set aside. en-us Wed, 08 Feb 2017 00:00:00 +0530 Wed, 26 Apr 2017 07:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342102 Penalty for escaped turnover under the Tamil Nadu VAT Act cannot be imposed through a separate, independent order when the scheme requires a finding of wilful non-disclosure. Treating the provision as pari materia with the earlier sales tax provision, the Madras HC held that the assessing authority must record the necessary satisfaction in the assessment order itself. A penalty order issued outside the assessment process is not contemplated under this framework and was therefore unsustainable. The separate penalty order was set aside. Case-Laws VAT and Sales Tax Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342102