https://www.taxtmi.com/caselaws?id=355028 Where a taxing provision substitutes "total turnover" for "taxable turnover", the audit and disclosure obligation extends to the dealer's total turnover, including exempt goods, and cannot be confined by interpretation to taxable turnover alone. Any penalty for non-compliance must however be preceded by a fair opportunity of hearing, supported by a proper show-cause process; an endorsement that does not itself impose a speaking penalty order may be treated as notice. The compliance requirement was upheld, while the penal consequence was subject to procedural fairness. en-us Mon, 19 Jun 2017 00:00:00 +0530 Wed, 28 Mar 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355028 Where a taxing provision substitutes "total turnover" for "taxable turnover", the audit and disclosure obligation extends to the dealer's total turnover, including exempt goods, and cannot be confined by interpretation to taxable turnover alone. Any penalty for non-compliance must however be preceded by a fair opportunity of hearing, supported by a proper show-cause process; an endorsement that does not itself impose a speaking penalty order may be treated as notice. The compliance requirement was upheld, while the penal consequence was subject to procedural fairness. Case-Laws VAT and Sales Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355028