https://www.taxtmi.com/caselaws?id=161636 Under the Punjab General Sales Tax Act, penalty under section 10(6) and interest under section 11-D are attracted only where tax payable according to the return is not paid, not merely because the return is filed late. Rule 20 fixed the time for filing returns, but breach of that filing deadline did not by itself justify penalty or interest when the tax had already been paid before the return was submitted. Any consequence for delayed filing, if available, lay elsewhere in the statute, such as section 23. en-us Tue, 29 Jul 2003 00:00:00 +0530 Mon, 03 Feb 2014 13:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161636 Under the Punjab General Sales Tax Act, penalty under section 10(6) and interest under section 11-D are attracted only where tax payable according to the return is not paid, not merely because the return is filed late. Rule 20 fixed the time for filing returns, but breach of that filing deadline did not by itself justify penalty or interest when the tax had already been paid before the return was submitted. Any consequence for delayed filing, if available, lay elsewhere in the statute, such as section 23. Case-Laws VAT and Sales Tax Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161636