https://www.taxtmi.com/caselaws?id=150853 For applying section 36(3A) of the Bombay Sales Tax Act, the expression "sum already paid" includes all tax paid before assessment, not only amounts paid with the return. The assessment date is the relevant cut-off, so payments made after filing the return but before assessment must be counted in determining whether the assessed tax exceeds the threshold by more than 20 per cent. A narrower reading would add words to the statute and was rejected. On that basis, the pre-assessment payments were to be included, and the penalty provision was not attracted. en-us Thu, 20 Jun 1974 00:00:00 +0530 Thu, 23 May 2013 15:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150853 For applying section 36(3A) of the Bombay Sales Tax Act, the expression "sum already paid" includes all tax paid before assessment, not only amounts paid with the return. The assessment date is the relevant cut-off, so payments made after filing the return but before assessment must be counted in determining whether the assessed tax exceeds the threshold by more than 20 per cent. A narrower reading would add words to the statute and was rejected. On that basis, the pre-assessment payments were to be included, and the penalty provision was not attracted. Case-Laws VAT and Sales Tax Thu, 20 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150853