https://www.taxtmi.com/caselaws?id=127143 The phrase "fails to submit a return" in Section 15(a) of the General Sales Tax Act was not construed as meaning "fails without reasonable cause". The Madras HC noted that reading words into a statute is justified only where the plain meaning leads to anomalous results or is clearly inconsistent with the legislative scheme. As the Court found no such inconsistency on the facts, it declined to cut down the natural meaning of the provision. The conviction was therefore upheld. en-us Fri, 06 Oct 1950 00:00:00 +0530 Wed, 27 Feb 2013 11:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127143 The phrase "fails to submit a return" in Section 15(a) of the General Sales Tax Act was not construed as meaning "fails without reasonable cause". The Madras HC noted that reading words into a statute is justified only where the plain meaning leads to anomalous results or is clearly inconsistent with the legislative scheme. As the Court found no such inconsistency on the facts, it declined to cut down the natural meaning of the provision. The conviction was therefore upheld. Case-Laws VAT and Sales Tax Fri, 06 Oct 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127143