https://www.taxtmi.com/caselaws?id=158962 The court ruled in favor of the assessee, concluding that the delay in submitting revised returns beyond the prescribed time did not warrant the imposition of penalties under section 17(3) of the Madhya Pradesh General Sales Tax Act, 1958. The court clarified that penalties could not be levied without time constraints for filing revised returns as per the then-existing rule. The reference was answered in the negative, rejecting the Revenue's claim for penalties. en-us Fri, 13 Jan 1995 00:00:00 +0530 Mon, 11 Nov 2013 17:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158962 The court ruled in favor of the assessee, concluding that the delay in submitting revised returns beyond the prescribed time did not warrant the imposition of penalties under section 17(3) of the Madhya Pradesh General Sales Tax Act, 1958. The court clarified that penalties could not be levied without time constraints for filing revised returns as per the then-existing rule. The reference was answered in the negative, rejecting the Revenue's claim for penalties. Case-Laws VAT and Sales Tax Fri, 13 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158962