https://www.taxtmi.com/caselaws?id=158289 The expression "month or part thereof" in section 17(3)(b)(ii) of the M.P. General Sales Tax Act was construed to require a proportionate penalty for the actual period of default, rather than treating any incomplete month as a full month. The provision's reference to "part thereof" was read as covering periods shorter than a complete month, and a contrary automatic full-month computation was held inconsistent with the statutory language. The interpretation adopted by the assessing authority and first appellate authority was preferred, while the Tribunal's view was rejected, and the reference was answered in favour of the assessee. en-us Tue, 19 Mar 1996 00:00:00 +0530 Sat, 19 Oct 2013 16:46:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158289 The expression "month or part thereof" in section 17(3)(b)(ii) of the M.P. General Sales Tax Act was construed to require a proportionate penalty for the actual period of default, rather than treating any incomplete month as a full month. The provision's reference to "part thereof" was read as covering periods shorter than a complete month, and a contrary automatic full-month computation was held inconsistent with the statutory language. The interpretation adopted by the assessing authority and first appellate authority was preferred, while the Tribunal's view was rejected, and the reference was answered in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 19 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158289