https://www.taxtmi.com/caselaws?id=281635 Wilful suppression of turnover attracted penalty under Section 14(8) of the A.P. General Sales Tax Act, but the assessing authority was required to exercise discretion judicially in fixing the quantum. The Court held that the maximum penalty could not be imposed mechanically merely because the default was wilful. As the orders below showed confirmation of the highest levy without proper consideration of the facts and circumstances, the penalty was upheld in principle but reduced from five times the tax due to three times the tax due. en-us Wed, 23 Aug 2000 00:00:00 +0530 Fri, 28 Jun 2019 15:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281635 Wilful suppression of turnover attracted penalty under Section 14(8) of the A.P. General Sales Tax Act, but the assessing authority was required to exercise discretion judicially in fixing the quantum. The Court held that the maximum penalty could not be imposed mechanically merely because the default was wilful. As the orders below showed confirmation of the highest levy without proper consideration of the facts and circumstances, the penalty was upheld in principle but reduced from five times the tax due to three times the tax due. Case-Laws VAT and Sales Tax Wed, 23 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281635