https://www.taxtmi.com/caselaws?id=104269 Interest on delayed payment of Central sales tax could not be levied by applying the Assam Sales Tax Act, 1947 because the liability to pay interest is substantive and must be created by the charging statute itself. Section 9(2) of the Central Sales Tax Act, 1956 authorises State machinery to assess, collect and enforce Central sales tax for procedural purposes, but it does not enlarge substantive liability. Section 9(2-A) extends only to offences and penalties, not interest. In the absence of a specific provision in the Central Sales Tax Act, 1956, the demand for interest was held unsustainable and was quashed in favour of the assessee. en-us Wed, 16 Jul 1997 00:00:00 +0530 Mon, 13 Oct 2025 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104269 Interest on delayed payment of Central sales tax could not be levied by applying the Assam Sales Tax Act, 1947 because the liability to pay interest is substantive and must be created by the charging statute itself. Section 9(2) of the Central Sales Tax Act, 1956 authorises State machinery to assess, collect and enforce Central sales tax for procedural purposes, but it does not enlarge substantive liability. Section 9(2-A) extends only to offences and penalties, not interest. In the absence of a specific provision in the Central Sales Tax Act, 1956, the demand for interest was held unsustainable and was quashed in favour of the assessee. Case-Laws VAT / Sales Tax Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104269