https://www.taxtmi.com/caselaws?id=264486 A penal provision under the Andhra Pradesh General Sales Tax Act was construed strictly on its text: liability under section 15(4)(a) arose when tax was charged to purchasers, and actual collection was not required. The Court declined to read "collected" into the clause or rewrite the statute by supplying missing words. On the facts, financial stringency did not excuse repeated delay in remitting tax, prior belated payment was relevant to penalty, and interest under section 16(3) did not exclude penalty under section 15(4)(a). The penalty was therefore sustained. en-us Wed, 24 Sep 2014 00:00:00 +0530 Fri, 25 Sep 2015 07:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264486 A penal provision under the Andhra Pradesh General Sales Tax Act was construed strictly on its text: liability under section 15(4)(a) arose when tax was charged to purchasers, and actual collection was not required. The Court declined to read "collected" into the clause or rewrite the statute by supplying missing words. On the facts, financial stringency did not excuse repeated delay in remitting tax, prior belated payment was relevant to penalty, and interest under section 16(3) did not exclude penalty under section 15(4)(a). The penalty was therefore sustained. Case-Laws VAT and Sales Tax Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264486