https://www.taxtmi.com/caselaws?id=156179 Section 10A of the Bengal Finance (Sales Tax) Act, 1941 was treated as a machinery provision to ensure timely payment of tax, so "return" was construed as a complete return covering all taxable items. On that basis, dealers who filed returns but omitted turnover tax could not avoid interest liability, and the omission also fell within the provision dealing with failure to furnish a return in respect of that tax. The liability to interest arose by operation of statute from 1 October 1983, and a stay of recovery did not suspend accrual of interest or postpone it until dismissal of the earlier appeals. en-us Tue, 11 Jul 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156179 Section 10A of the Bengal Finance (Sales Tax) Act, 1941 was treated as a machinery provision to ensure timely payment of tax, so "return" was construed as a complete return covering all taxable items. On that basis, dealers who filed returns but omitted turnover tax could not avoid interest liability, and the omission also fell within the provision dealing with failure to furnish a return in respect of that tax. The liability to interest arose by operation of statute from 1 October 1983, and a stay of recovery did not suspend accrual of interest or postpone it until dismissal of the earlier appeals. Case-Laws VAT and Sales Tax Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156179