https://www.taxtmi.com/caselaws?id=151353 Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act cannot be imposed for total non-filing of a turnover return. Section 15-A(1)(a) governs failure to furnish a return within the prescribed time, while section 15-A(1)(b) applies only where a return has been filed but is false or inaccurate. Because the two clauses address different defaults and carry different consequences, proceedings for no return at all must be taken under clause (a), not clause (b). The provision in clause (b) was therefore inapplicable to complete non-filing, and the issue was decided against the department. en-us Fri, 09 Jul 1976 00:00:00 +0530 Tue, 04 Jun 2013 18:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151353 Penalty under section 15-A(1)(b) of the U.P. Sales Tax Act cannot be imposed for total non-filing of a turnover return. Section 15-A(1)(a) governs failure to furnish a return within the prescribed time, while section 15-A(1)(b) applies only where a return has been filed but is false or inaccurate. Because the two clauses address different defaults and carry different consequences, proceedings for no return at all must be taken under clause (a), not clause (b). The provision in clause (b) was therefore inapplicable to complete non-filing, and the issue was decided against the department. Case-Laws VAT and Sales Tax Fri, 09 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151353