1994 (7) TMI 333

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....These T.R.Cs. are filed by the assessee against the common order of the Sales Tax Appellate Tribunal in T.A. Nos. 1045 and 1046 of 1979 dated July 11, 1985. The dispute relates to assessment year 1976-77. T.R.C. No. 58 of 1986 relates to assessment and T.R.C. No. 129 of 1986 relates to penalty. The assessing authority made assessment on January 9, 1978. Later the assessment was reopened under s....

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.... the only question which remains to be considered is whether the penalty proceedings were justified. The proceedings have been initiated under section 14(2) of the Act. It was urged before the Tribunal that there was no wilful suppression of the turnover. The Tribunal however found against the assessee and recorded the finding that the suppression was wilful. But that does not put an end to the co....