https://www.taxtmi.com/caselaws?id=158968 Section 48 of the Haryana General Sales Tax Act, 1973 applies only after a return has been filed, because its penalty formula is computed by reference to the turnover as returned by the dealer. The provision presupposes an existing return and becomes workable only when false or incorrect accounts are linked to that filed return. Where false accounts are detected before filing of the return, the statutory precondition for invoking the penalty mechanism is absent, so section 48 cannot be applied in that situation. en-us Tue, 09 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 17:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158968 Section 48 of the Haryana General Sales Tax Act, 1973 applies only after a return has been filed, because its penalty formula is computed by reference to the turnover as returned by the dealer. The provision presupposes an existing return and becomes workable only when false or incorrect accounts are linked to that filed return. Where false accounts are detected before filing of the return, the statutory precondition for invoking the penalty mechanism is absent, so section 48 cannot be applied in that situation. Case-Laws VAT and Sales Tax Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158968