https://www.taxtmi.com/caselaws?id=158371 Where the sales tax rules required a return to be filed within time and to be accompanied by proof of deposit of the full tax due, a return sent by post under certificate of posting was not treated as valid filing if that receipt was missing. Certificate of posting proved only that a cover was posted; it did not establish that a legally complete return was furnished. As the tax was deposited only after the alleged posting date, compliance with the statute and rules was not made out, and the question whether the cover reached the authority became irrelevant. Penalty for delayed filing was therefore justified. en-us Fri, 16 Feb 1996 00:00:00 +0530 Tue, 13 Feb 2018 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158371 Where the sales tax rules required a return to be filed within time and to be accompanied by proof of deposit of the full tax due, a return sent by post under certificate of posting was not treated as valid filing if that receipt was missing. Certificate of posting proved only that a cover was posted; it did not establish that a legally complete return was furnished. As the tax was deposited only after the alleged posting date, compliance with the statute and rules was not made out, and the question whether the cover reached the authority became irrelevant. Penalty for delayed filing was therefore justified. Case-Laws VAT and Sales Tax Fri, 16 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158371