https://www.taxtmi.com/caselaws?id=157795 A return filed after the prescribed date remains a valid return under the Bombay Sales Tax Act, 1959, and does not lose that character merely because it was late. Where such a return is on record, assessment must proceed under section 33(3) or the other return-based provisions, and not under section 33(5), which is confined to cases where no return has been furnished by the prescribed date. On that construction, Explanation (1) to section 36(2)(c) applies to assessments where a return was furnished and assessed under the return-based provisions, while Explanation (2) applies only where no return was filed at all. en-us Tue, 14 Feb 1995 00:00:00 +0530 Thu, 10 Oct 2013 17:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157795 A return filed after the prescribed date remains a valid return under the Bombay Sales Tax Act, 1959, and does not lose that character merely because it was late. Where such a return is on record, assessment must proceed under section 33(3) or the other return-based provisions, and not under section 33(5), which is confined to cases where no return has been furnished by the prescribed date. On that construction, Explanation (1) to section 36(2)(c) applies to assessments where a return was furnished and assessed under the return-based provisions, while Explanation (2) applies only where no return was filed at all. Case-Laws VAT and Sales Tax Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157795