https://www.taxtmi.com/caselaws?id=144110 A penal provision under the U.P. Sales Tax Act was construed strictly, and liability was held not to arise where a dealer had applied for registration and continued business while that application was pending. On that reading, carrying on business could not be treated as doing so without applying for registration, so section 14(1)(c)(ii) was not attracted. The Court also treated filing the return and depositing tax as separate acts: failure to pay tax with the return did not amount to failure to submit a return of turnover. Since the return had been filed, section 14(1)(c)(i) was likewise not made out. en-us Wed, 16 Mar 1966 00:00:00 +0530 Fri, 19 Apr 2013 16:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144110 A penal provision under the U.P. Sales Tax Act was construed strictly, and liability was held not to arise where a dealer had applied for registration and continued business while that application was pending. On that reading, carrying on business could not be treated as doing so without applying for registration, so section 14(1)(c)(ii) was not attracted. The Court also treated filing the return and depositing tax as separate acts: failure to pay tax with the return did not amount to failure to submit a return of turnover. Since the return had been filed, section 14(1)(c)(i) was likewise not made out. Case-Laws VAT and Sales Tax Wed, 16 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144110