https://www.taxtmi.com/caselaws?id=156891 A revised return under section 10(4) of the Bengal Finance (Sales Tax) Act, 1941 is available only where the dealer genuinely discovers an omission or error in the return already filed. Where the original return contained deliberately inaccurate sales figures and suppressed turnover so that tax liability was understated, the later revised return cannot displace the original return. In that situation, section 22A(1) applies because inaccurate particulars of sales were furnished and the returned figures were below the true amount, so penalty remains attracted and the revised return does not provide relief. en-us Fri, 22 Feb 1991 00:00:00 +0530 Wed, 25 Sep 2013 18:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156891 A revised return under section 10(4) of the Bengal Finance (Sales Tax) Act, 1941 is available only where the dealer genuinely discovers an omission or error in the return already filed. Where the original return contained deliberately inaccurate sales figures and suppressed turnover so that tax liability was understated, the later revised return cannot displace the original return. In that situation, section 22A(1) applies because inaccurate particulars of sales were furnished and the returned figures were below the true amount, so penalty remains attracted and the revised return does not provide relief. Case-Laws VAT and Sales Tax Fri, 22 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156891