https://www.taxtmi.com/caselaws?id=154649 A dealer's filing of a false return for one quarter and failure to file returns for the remaining quarters constituted separate statutory defaults. Penalty under section 43(1) applied to the false return, while penalty under section 17(3) applied to the non-filing of returns for the other periods. The two penalties addressed different breaches and did not overlap merely because they arose within the same assessment period. The Tribunal's view that no penalty under section 43(1) could be levied was rejected, and distinct liability for each default was affirmed. en-us Mon, 13 Jul 1987 00:00:00 +0530 Mon, 26 Aug 2013 11:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154649 A dealer's filing of a false return for one quarter and failure to file returns for the remaining quarters constituted separate statutory defaults. Penalty under section 43(1) applied to the false return, while penalty under section 17(3) applied to the non-filing of returns for the other periods. The two penalties addressed different breaches and did not overlap merely because they arose within the same assessment period. The Tribunal's view that no penalty under section 43(1) could be levied was rejected, and distinct liability for each default was affirmed. Case-Laws VAT and Sales Tax Mon, 13 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154649