Penalty for breach of rules: establishes fines and continuing daily penalties for offences under registration and turnover rules. Rule 14 prescribes that a person who breaches any provision of the Central Sales Tax (Registration and Turnover) Rules, 1957 is punishable with a fine and, where the offence continues, with a daily fine for each day the offence persists, enforcing compliance with registration and turnover obligations under those rules.