https://www.taxtmi.com/caselaws?id=157953 Penalty under section 17(3)(b)(ii) of the M.P. General Sales Tax Act is not sustainable where the Commissioner has granted further time or instalments under section 22(4-A) and the tax is then paid in accordance with that relief. The Commissioner's satisfaction that the dealer could not pay within time, formed on the totality of circumstances, is a material circumstance in assessing whether the default was without sufficient cause. If payment is made within the extended period subject to those conditions, the basis for treating the original delay as penal does not survive. The reference was answered in favour of the assessee. en-us Wed, 15 Feb 1995 00:00:00 +0530 Mon, 14 Oct 2013 13:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157953 Penalty under section 17(3)(b)(ii) of the M.P. General Sales Tax Act is not sustainable where the Commissioner has granted further time or instalments under section 22(4-A) and the tax is then paid in accordance with that relief. The Commissioner's satisfaction that the dealer could not pay within time, formed on the totality of circumstances, is a material circumstance in assessing whether the default was without sufficient cause. If payment is made within the extended period subject to those conditions, the basis for treating the original delay as penal does not survive. The reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157953