https://www.taxtmi.com/caselaws?id=156218 Section 7(2A) of the Rajasthan Sales Tax Act, 1954 required dealers to remit tax already collected by them at shorter notified intervals, and the amount retained its character as tax rather than advance tax. Failure to deposit that amount within the prescribed period amounted to failure to pay tax within the time allowed, so penalty under section 16(1)(b) applied to the default. en-us Fri, 16 Nov 1990 00:00:00 +0530 Mon, 16 Sep 2013 15:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156218 Section 7(2A) of the Rajasthan Sales Tax Act, 1954 required dealers to remit tax already collected by them at shorter notified intervals, and the amount retained its character as tax rather than advance tax. Failure to deposit that amount within the prescribed period amounted to failure to pay tax within the time allowed, so penalty under section 16(1)(b) applied to the default. Case-Laws VAT and Sales Tax Fri, 16 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156218