https://www.taxtmi.com/caselaws?id=158224 Penalty under section 10(6) of the Punjab General Sales Tax Act and interest under section 11-D(1) were held inapplicable where no return had been filed and no tax had been paid according to such returns. The statutory scheme links payment under section 10(4) to returns filed under section 10(3), so "tax due" in that context means the amount disclosed by the return. In the absence of a return, the Act contemplates assessment under section 11(5), with separate penalty and post-assessment interest provisions. The levy therefore failed because the statutory trigger for pre-assessment penalty and interest was not satisfied. en-us Thu, 11 Jul 1996 00:00:00 +0530 Fri, 18 Oct 2013 13:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158224 Penalty under section 10(6) of the Punjab General Sales Tax Act and interest under section 11-D(1) were held inapplicable where no return had been filed and no tax had been paid according to such returns. The statutory scheme links payment under section 10(4) to returns filed under section 10(3), so "tax due" in that context means the amount disclosed by the return. In the absence of a return, the Act contemplates assessment under section 11(5), with separate penalty and post-assessment interest provisions. The levy therefore failed because the statutory trigger for pre-assessment penalty and interest was not satisfied. Case-Laws VAT and Sales Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158224