State penalty provisions cannot override the Central Sales Tax Act's specific false-declaration penalty for the same default.

Penalty for furnishing a false declaration under section 8(4) of the Central Sales Tax Act could not be imposed under section 53(3) of the Andhra Pradesh Value Added Tax Act because section 9(2A) applies State penalty law only subject to the Central Act's specific exclusions. Since section 10(a) of the Central Sales Tax Act specifically covers a false declaration, the State VAT penalty provision could not be used for the same default. The Andhra Pradesh HC held the penalty order without jurisdiction and set it aside, while leaving action under section 10(a) open.

---

---

Issues: Whether penalty for furnishing a false declaration under section 8(4) of the Central Sales Tax Act, 1956 could be imposed under section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 in view of section 9(2A) of the Central Sales Tax Act, 1956.

Analysis: Section 9(2A) of the Central Sales Tax Act, 1956 applies the State sales tax law to offences, interest and penalties in relation to assessment, collection and enforcement under the Central Sales Tax Act, but expressly excludes matters covered by sections 10 and 10A. The impugned penalty was imposed for a false declaration under section 8(4), and section 10(a) specifically provides the penal consequence for furnishing a declaration known, or having reason to believe, to be false. In that statutory setting, the penalty provisions of the Andhra Pradesh Value Added Tax Act, 2005 could not be invoked for the same default so as to override the special exclusion carved out by section 9(2A).

Conclusion: The penalty order under section 53(3) of the Andhra Pradesh Value Added Tax Act, 2005 was without jurisdiction and was set aside. Action under section 10(a) of the Central Sales Tax Act, 1956 was left open.

Final Conclusion: The writ petition succeeded on the jurisdictional issue, and the impugned penalty could not stand under the State VAT penalty provision.

Ratio Decidendi: Where the Central Sales Tax Act expressly excludes the application of State penalty provisions to a matter specifically covered by its own penal section, the State authority cannot impose penalty under the State Act for that default.

---