https://www.taxtmi.com/caselaws?id=151045 An order dealing solely with penalty under section 16(4) of the Bombay Sales Tax Act, 1953 did not fall within the expression "tax" in section 34(1) because section 2(18) defined tax exclusively and separately from penalty. The scheme of the Act treated liability to tax and penalty as distinct, and the context of section 34(1) did not justify expanding "tax" to include delayed-payment penalty. The reference was therefore not maintainable under section 34(1), and the question referred was declined to be answered. en-us Tue, 17 Feb 1976 00:00:00 +0530 Mon, 27 May 2013 18:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151045 An order dealing solely with penalty under section 16(4) of the Bombay Sales Tax Act, 1953 did not fall within the expression "tax" in section 34(1) because section 2(18) defined tax exclusively and separately from penalty. The scheme of the Act treated liability to tax and penalty as distinct, and the context of section 34(1) did not justify expanding "tax" to include delayed-payment penalty. The reference was therefore not maintainable under section 34(1), and the question referred was declined to be answered. Case-Laws VAT and Sales Tax Tue, 17 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151045