The argument of the Revenue was and that is the argument which has appealed to my learned brother, Venkataramiah, that the words "full amount of tax due on the basis of return" in sub section (2) of section 7 meant the full amount of tax due on the basis of a true and proper return which ought to have been filed by the assessee and not the full amount of tax due on the basis of the return actually filed and since the amount of the freight was liable to be included in the taxable turnover and hence in a true and proper return, the "full amount of tax due on the basis of return" within the meaning of sub section (2) of section 7 included the tax on the amount of freight and the assessee therefore ought to have deposited the same at the time of filing, the original returns, and since the assessee failed to do so, section 11 A clause (a) was attracted and the assessee was liable under that provision to pay interest on the tax on the amount of freight which remained unpaid until the filing of the revised returns.