https://www.taxtmi.com/caselaws?id=22 Interpretation of Section 77 of the Finance Act, 1944 centred on whether late filing of Form S.T.3 attracted a minimum penalty of Rs.100 only or Rs.100 per day. The Tribunal noted conflicting constructions, including reliance on punctuation as an aid to reading the provision, and the Revenue's objection that punctuation is only a limited interpretative tool. Treating the issue as a question of statutory interpretation, the Tribunal did not decide the merits itself and referred the precise question to the Calcutta High Court for authoritative determination, with the record to be transmitted for that purpose. en-us Fri, 28 May 1999 00:00:00 +0530 Tue, 01 Jul 2008 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22 Interpretation of Section 77 of the Finance Act, 1944 centred on whether late filing of Form S.T.3 attracted a minimum penalty of Rs.100 only or Rs.100 per day. The Tribunal noted conflicting constructions, including reliance on punctuation as an aid to reading the provision, and the Revenue's objection that punctuation is only a limited interpretative tool. Treating the issue as a question of statutory interpretation, the Tribunal did not decide the merits itself and referred the precise question to the Calcutta High Court for authoritative determination, with the record to be transmitted for that purpose. Case-Laws Service Tax Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22