https://www.taxtmi.com/caselaws?id=359613 Penalty under section 16(2) of the Tamil Nadu General Sales Tax Act was examined in light of whether the turnover had already been recorded in the assessee's books and whether wilful non-disclosure was proved. The Tribunal held that the department had not established deliberate suppression and that the penalty orders were also made beyond the prescribed five-year period, creating a legal bar. The Madras High Court found no error in that reasoning and declined interference, with the deletion of penalty maintained. en-us Mon, 09 Apr 2018 00:00:00 +0530 Thu, 03 May 2018 06:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359613 Penalty under section 16(2) of the Tamil Nadu General Sales Tax Act was examined in light of whether the turnover had already been recorded in the assessee's books and whether wilful non-disclosure was proved. The Tribunal held that the department had not established deliberate suppression and that the penalty orders were also made beyond the prescribed five-year period, creating a legal bar. The Madras High Court found no error in that reasoning and declined interference, with the deletion of penalty maintained. Case-Laws VAT and Sales Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359613