1992 (9) TMI 340

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mil Nadu Sales Tax Appellate Tribunal (Main Bench), Madras, setting aside the penalty levied under section 12(3) of the Act. 2.. The respondent/assessees were dealers in liquid ammonia, ammonia tracing paper, tracing paper, drawing materials, etc. During the assessment year 1979-80 they reported their total and taxable sales turnover of Rs. 9,27,195.06 and Rs. 3,33,603.09 respectively in their ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessees pursued the matter further before the Tribunal. 4.. The Appellate Tribunal partly allowed the appeal by refixing the taxable turnover at Rs. 3,98,616.78 of which Rs. 2,42,800.91 taxable at 8 per cent and Rs. 1,55,815.88 taxable at 4 per cent and also set aside the penalty levied under section 12(3) in toto. The above revision has been filed by the Revenue only in so far as the Tribun....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt have repeatedly reiterated the principle that it is not every case of assessment under section 12(2) that warrants an automatic levy of penalty under section 12(3) of the Act and that the question of wilfulness on the part of the assessee in suppressing a particular turnover and as to whether the assessee was guilty of wilful non-disclosure of particular item of turnover concerned have got to....