https://www.taxtmi.com/caselaws?id=158309 Penalty imposed for non-payment of monthly tax and failure to furnish returns was required to be reassessed under the correct statutory provision, because the original computation lacked a proper basis under section 17(3)(c)(ii) of the M.P. General Sales Tax Act, 1958. The HC held that where the proved default attracts a different penal clause and the amount has not been properly justified, the appellate authority may remand the matter for redetermination and reimposition on a lawful calculation basis. The remand was therefore upheld and the reference was answered in favour of the Revenue. en-us Tue, 19 Mar 1996 00:00:00 +0530 Sat, 19 Oct 2013 18:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158309 Penalty imposed for non-payment of monthly tax and failure to furnish returns was required to be reassessed under the correct statutory provision, because the original computation lacked a proper basis under section 17(3)(c)(ii) of the M.P. General Sales Tax Act, 1958. The HC held that where the proved default attracts a different penal clause and the amount has not been properly justified, the appellate authority may remand the matter for redetermination and reimposition on a lawful calculation basis. The remand was therefore upheld and the reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 19 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158309