https://www.taxtmi.com/caselaws?id=151217 Under section 12(3) of the Tamil Nadu General Sales Tax Act, a belated return that is filed but found incomplete or incorrect cannot be treated as a complete failure to submit a return. The provision distinguishes between no return, an incomplete or incorrect return, and a belated defective return, and the penalty clause likewise distinguishes between undisclosed turnover and non-filing. Penalty in such a case is confined to the tax attributable to turnover not disclosed in the return and cannot be computed on the entire tax assessed as if no return had been filed. en-us Sun, 27 Jul 1975 00:00:00 +0530 Sat, 01 Jun 2013 17:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151217 Under section 12(3) of the Tamil Nadu General Sales Tax Act, a belated return that is filed but found incomplete or incorrect cannot be treated as a complete failure to submit a return. The provision distinguishes between no return, an incomplete or incorrect return, and a belated defective return, and the penalty clause likewise distinguishes between undisclosed turnover and non-filing. Penalty in such a case is confined to the tax attributable to turnover not disclosed in the return and cannot be computed on the entire tax assessed as if no return had been filed. Case-Laws VAT and Sales Tax Sun, 27 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151217