No VAT penalty if assessee had included entry tax in sale price of car without any wilful intention

CST & VAT: Where Assessing Authority revised assessment orders of assessee and levied penalty upon it under section 16(2) of Tamil Nadu General Sales Tax Act, 1959 on plea that at time of sale of car assessee had prepared invoice and included entry tax paid on purchase value of car into price for purpose of charging sales tax, there was no suppression of turnover by assessee with a wilful intention and, therefore, levy of penalty was not justified