https://www.taxtmi.com/caselaws?id=156151 Penalty for delayed sales tax payment under section 36(3) of the Bombay Sales Tax Act was held unsustainable where the tax relating to the relevant branch had already been paid before assessment or was not finally due in the statutory sense. The court also noted that, even if the provision applied, the assessee showed reasonable cause for the timing issue, which arose from technical complications in assessment rather than deliberate or contumacious default. The Tribunal's finding of no mala fide intention supported remission, and the penalty was therefore not justified. en-us Mon, 08 Jan 1990 00:00:00 +0530 Sat, 14 Sep 2013 12:35:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156151 Penalty for delayed sales tax payment under section 36(3) of the Bombay Sales Tax Act was held unsustainable where the tax relating to the relevant branch had already been paid before assessment or was not finally due in the statutory sense. The court also noted that, even if the provision applied, the assessee showed reasonable cause for the timing issue, which arose from technical complications in assessment rather than deliberate or contumacious default. The Tribunal's finding of no mala fide intention supported remission, and the penalty was therefore not justified. Case-Laws VAT and Sales Tax Mon, 08 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156151