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2014 (1) TMI 210 - HC - VAT and Sales TaxDemand of tax - Assessment were revised treating the purchase turnover as suppression - Section 7A of the Tamil Nadu General Sales Tax Act, 1959 - Penalty under Section 16(2) of the Tamil Nadu General Sales Tax Act, 1959 - Held that:- while the element of deliberateness, wilfulness or a blameworthy conduct on the part of the assessee may not be necessary for invoking Section 12(5) of the Act, the bona fides of the assessee has to be gone into before imposing penalty. It was further pointed out by this Court that facts of each case has to be separately analysed before coming to the conclusion that the return filed by the assessee is 'incorrect or incomplete' and only with a view to postpone the legitimate due to the Government that the return was not filed in accordance with law - no such allegation that the assessee had deliberately submitted incorrect and incomplete return, we are inclined to set aside the order of the Sales Tax Appellate Tribunal - Following decision of State of Tamil Nadu vs. Indian Silk Traders [1991 (10) TMI 302 - MADRAS HIGH COURT] - Decided partly in favour of assessee.
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