https://www.taxtmi.com/caselaws?id=206833 Interest under section 27(1) of the Delhi Sales Tax Act, 1975 was leviable where the dealer failed to disclose flight-kitchen sales to foreign airlines in the returns. The Court held that liability to interest arises when full tax due is not paid on a return that is correct, complete and bona fide; the issue is not a mere mismatch between assessed and returned turnover. On the facts, the assessee knew of an advance ruling treating similar supplies as local sales, had earlier paid local sales tax on such transactions, and nonetheless omitted the turnover while creating a delivery order to support export treatment. The omission made the return incomplete and incorrect, so the reference was answered in favour of the Revenue. en-us Fri, 03 Jun 2011 00:00:00 +0530 Sat, 03 May 2014 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206833 Interest under section 27(1) of the Delhi Sales Tax Act, 1975 was leviable where the dealer failed to disclose flight-kitchen sales to foreign airlines in the returns. The Court held that liability to interest arises when full tax due is not paid on a return that is correct, complete and bona fide; the issue is not a mere mismatch between assessed and returned turnover. On the facts, the assessee knew of an advance ruling treating similar supplies as local sales, had earlier paid local sales tax on such transactions, and nonetheless omitted the turnover while creating a delivery order to support export treatment. The omission made the return incomplete and incorrect, so the reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 03 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206833