https://www.taxtmi.com/caselaws?id=152635 Failure to attach forms VIII-B and XII-A with a return under rule 15(4) of the M.P. General Sales Tax Rules did not, by itself, justify penalty under section 17(3) of the M.P. General Sales Tax Act. The court followed an earlier Division Bench view that documents required only to accompany the return under rule 15(4) are not within the penal reach of section 17(3), and found no basis to revisit that interpretation. Penalty for non-furnishing of those statements along with the return was therefore not warranted, and the reference was answered in favour of the assessee. en-us Tue, 19 Feb 1980 00:00:00 +0530 Mon, 08 Jul 2013 12:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152635 Failure to attach forms VIII-B and XII-A with a return under rule 15(4) of the M.P. General Sales Tax Rules did not, by itself, justify penalty under section 17(3) of the M.P. General Sales Tax Act. The court followed an earlier Division Bench view that documents required only to accompany the return under rule 15(4) are not within the penal reach of section 17(3), and found no basis to revisit that interpretation. Penalty for non-furnishing of those statements along with the return was therefore not warranted, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 19 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152635