1991 (6) TMI 223

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.... 20-6-1991<br>- - -<br>CST, VAT & Sales Tax<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 tha....

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.... the Rules, the question that the 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 incorr....