https://www.taxtmi.com/caselaws?id=152955 Section 36(3) of the Bombay Sales Tax Act, 1959 was held inapplicable where the dealer had timely paid the full tax shown as due in the return under section 38. The later payment, made after a section 52 determination that the concessional rate was unavailable, was treated as an advance against any additional liability and not as tax unpaid according to the return. The penalty provision applies only when tax is not paid within the time required by the Act, so it could not be extended to cover a subsequent higher assessment arising from the later determination. Section 36(3) was therefore not attracted. en-us Tue, 17 Feb 1981 00:00:00 +0530 Sat, 13 Jul 2013 13:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152955 Section 36(3) of the Bombay Sales Tax Act, 1959 was held inapplicable where the dealer had timely paid the full tax shown as due in the return under section 38. The later payment, made after a section 52 determination that the concessional rate was unavailable, was treated as an advance against any additional liability and not as tax unpaid according to the return. The penalty provision applies only when tax is not paid within the time required by the Act, so it could not be extended to cover a subsequent higher assessment arising from the later determination. Section 36(3) was therefore not attracted. Case-Laws VAT and Sales Tax Tue, 17 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152955