1991 (6) TMI 223

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.... Sales Tax<br>-<br>ANAND A.S. DR. C.J. AND KANAKARAJ , JJ. The judgment of the Court was delivered by DR. A.S. ANAND, C.J.-The submission on behalf of the Revenue that the revised return was belated....

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....e revised return has been filed belatedly would not arise. That being the position, the levy of penalty under section 12(5)(ii) is not called for. It is only the incorrect return which has been filed ....