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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


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<h1>Court denies writ petition to quash penalty demand under Central Sales Tax Act, citing delayed customer payments. Penal interest upheld.</h1> The court dismissed the petitioner's writ petition seeking to quash a penalty demand under the Central Sales Tax Act. The delay in payment was attributed ... - The petitioner, a small-scale industry, sought to quash a penalty demand related to Central Sales Tax Act. The delay in payment was due to customers' delayed payments. The court dismissed the writ petition, stating that penal interest was leviable as per the law. No costs were awarded. (Case: National Sugar Industries v. Respondent) [1988 (4) TMI 405 - MADRAS HIGH COURT]