1989 (4) TMI 317

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....No man is penalised for a mistake, which he never intended to commit, but had happened. The case on hand is one such. Having regard to the finding of the Sales Tax Appellate Tribunal: "The turnover in question, viz., Rs. 6,77,719 was shown in the accounts and also furnished to the assessing authority by various statements before initiating the final assessment proceedings.   The appella....