https://www.taxtmi.com/caselaws?id=161190 Tender of a cheque for admitted sales tax to the assessing authority within time was treated as deposit on the date of handing over the cheque under rule 49 of the U.P. Sales Tax Rules, 1948, where the cheque was not dishonoured or returned for insufficiency of funds and the delay in encashment was not attributable to the assessee. On that basis, the factual foundation for default was absent, so penalty under section 15-A(1)(qq) of the U.P. Sales Tax Act, 1948 could not be sustained. The orders of the assessing authority and the Tribunal were quashed. en-us Thu, 21 Aug 1997 00:00:00 +0530 Wed, 08 Jan 2014 18:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161190 Tender of a cheque for admitted sales tax to the assessing authority within time was treated as deposit on the date of handing over the cheque under rule 49 of the U.P. Sales Tax Rules, 1948, where the cheque was not dishonoured or returned for insufficiency of funds and the delay in encashment was not attributable to the assessee. On that basis, the factual foundation for default was absent, so penalty under section 15-A(1)(qq) of the U.P. Sales Tax Act, 1948 could not be sustained. The orders of the assessing authority and the Tribunal were quashed. Case-Laws VAT and Sales Tax Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161190