https://www.taxtmi.com/caselaws?id=159949 Interest under section 10A of the Bengal Finance (Sales Tax) Act, 1941 was held payable where the dealer filed returns that did not disclose the full taxable turnover. The Tribunal applied the governing Supreme Court principle that a return under section 10 must be full and correct, and that an incomplete return cannot qualify as a valid return for section 10A purposes. Interim restraint by the High Court on payment did not displace the statutory consequence of failing to furnish a complete return. The interest demand was therefore upheld and the challenge to the assessment and appellate orders failed. en-us Thu, 12 Mar 1998 00:00:00 +0530 Thu, 05 Dec 2013 18:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159949 Interest under section 10A of the Bengal Finance (Sales Tax) Act, 1941 was held payable where the dealer filed returns that did not disclose the full taxable turnover. The Tribunal applied the governing Supreme Court principle that a return under section 10 must be full and correct, and that an incomplete return cannot qualify as a valid return for section 10A purposes. Interim restraint by the High Court on payment did not displace the statutory consequence of failing to furnish a complete return. The interest demand was therefore upheld and the challenge to the assessment and appellate orders failed. Case-Laws VAT and Sales Tax Thu, 12 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159949