https://www.taxtmi.com/caselaws?id=150816 Rebate under section 15 of the Bihar Sales Tax Act, 1959 was treated as conditional on both payment of admitted tax and furnishing the return within the prescribed or duly extended period; the statutory language was held substantive, not surplusage, so timely filing was essential for the rebate. Acceptance of a belated return and non-imposition of penalty did not imply that time had been extended, because the statute separately permits assessment on late returns and extension only on reasonable cause. The contrary earlier view was overruled, and the assessee's claim failed. en-us Thu, 12 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 11:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150816 Rebate under section 15 of the Bihar Sales Tax Act, 1959 was treated as conditional on both payment of admitted tax and furnishing the return within the prescribed or duly extended period; the statutory language was held substantive, not surplusage, so timely filing was essential for the rebate. Acceptance of a belated return and non-imposition of penalty did not imply that time had been extended, because the statute separately permits assessment on late returns and extension only on reasonable cause. The contrary earlier view was overruled, and the assessee's claim failed. Case-Laws VAT and Sales Tax Thu, 12 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150816