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1991 (2) TMI 348 - SC - VAT and Sales TaxFailure to pay the taxes along with the return as required by section 4-B of Punjab General Sales Tax Act, 1948 - Held that:- Appeal allowed. Once it is found that the Revenue was not entitled to levy the tax which it purported to levy as purchase tax on the raw material, there can be no question of imposition of penalty or interest on the unpaid amount of tax. Therefore, the action taken in exercise of power under section 10(6) and section 11-D of the Act cannot be allowed to stand and must be set aside.
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