https://www.taxtmi.com/caselaws?id=392861 Penalty for suppression of turnover under the Haryana Value Added Tax Act, 2003 was upheld where sales were omitted from quarterly returns and assessment proceedings, even though the transactions appeared in the books of account. The court reasoned that the returns were false in a material particular, and Section 38 permits penalty where a dealer files false or incorrect returns or maintains false or incorrect accounts to suppress sales, after hearing. The dealer's liability was not avoided by saying an authorised representative caused the omission, and retention of tax collected from the purchaser supported the finding of suppression. en-us Mon, 20 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392861 Penalty for suppression of turnover under the Haryana Value Added Tax Act, 2003 was upheld where sales were omitted from quarterly returns and assessment proceedings, even though the transactions appeared in the books of account. The court reasoned that the returns were false in a material particular, and Section 38 permits penalty where a dealer files false or incorrect returns or maintains false or incorrect accounts to suppress sales, after hearing. The dealer's liability was not avoided by saying an authorised representative caused the omission, and retention of tax collected from the purchaser supported the finding of suppression. Case-Laws VAT and Sales Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392861