https://www.taxtmi.com/caselaws?id=100988 Section 9(2) of the Central Sales Tax Act, 1956 allows State authorities to use the State tax machinery to assess, collect and enforce Central sales tax, but it does not expand the substantive liabilities created by the Central Act. Penalty for delayed payment is a substantive liability, not a mere procedural incident, so State penalty provisions cannot be invoked to impose a new penalty for default under the Central Act. The Central Act's own penalty scheme remains distinct, and the borrowed State machinery is confined to recovery and enforcement. The State Sales Tax Act penalty provisions were therefore inapplicable to Central sales tax defaults, and such a levy was invalid. en-us Thu, 27 Feb 1975 00:00:00 +0530 Thu, 29 Jan 2015 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100988 Section 9(2) of the Central Sales Tax Act, 1956 allows State authorities to use the State tax machinery to assess, collect and enforce Central sales tax, but it does not expand the substantive liabilities created by the Central Act. Penalty for delayed payment is a substantive liability, not a mere procedural incident, so State penalty provisions cannot be invoked to impose a new penalty for default under the Central Act. The Central Act's own penalty scheme remains distinct, and the borrowed State machinery is confined to recovery and enforcement. The State Sales Tax Act penalty provisions were therefore inapplicable to Central sales tax defaults, and such a levy was invalid. Case-Laws VAT and Sales Tax Thu, 27 Feb 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100988