https://www.taxtmi.com/caselaws?id=144118 A penal rule requiring payment after demand was held to apply only within the prospective scope of the assessment and return-filing machinery created by rule 14-A of the Central Sales Tax (Andhra Pradesh) Rules, 1957. Rule 14-A(7) could not be read in isolation; it operated with the return and final assessment provisions, all of which were confined to periods after the rule came into force. Because the tax demand related to a period ending before commencement of rule 14-A, non-payment did not satisfy the ingredients of the offence under rule 16 read with rule 14-A(7). The acquittal was therefore upheld on the basis that no punishable default was made out. en-us Tue, 19 Jan 1965 00:00:00 +0530 Fri, 19 Apr 2013 17:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144118 A penal rule requiring payment after demand was held to apply only within the prospective scope of the assessment and return-filing machinery created by rule 14-A of the Central Sales Tax (Andhra Pradesh) Rules, 1957. Rule 14-A(7) could not be read in isolation; it operated with the return and final assessment provisions, all of which were confined to periods after the rule came into force. Because the tax demand related to a period ending before commencement of rule 14-A, non-payment did not satisfy the ingredients of the offence under rule 16 read with rule 14-A(7). The acquittal was therefore upheld on the basis that no punishable default was made out. Case-Laws VAT and Sales Tax Tue, 19 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144118