https://www.taxtmi.com/caselaws?id=128677 An earlier application was not a bar to a later request for recovery under section 13(3)(b) because the Magistrate had not decided that prayer and had only dealt with the prosecution aspect; the later application was therefore treated as a continuation for that undisposed relief. A dealer who defaulted in paying Central sales tax became liable to penalty under section 13(2) of the Mysore Sales Tax Act because section 9(3) of the Central Sales Tax Act applied the State machinery for assessment, collection and enforcement, including the statutory consequence of default. The revision was rejected and recovery with penalty was sustained. en-us Wed, 10 Apr 1963 00:00:00 +0530 Wed, 10 Apr 2013 10:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128677 An earlier application was not a bar to a later request for recovery under section 13(3)(b) because the Magistrate had not decided that prayer and had only dealt with the prosecution aspect; the later application was therefore treated as a continuation for that undisposed relief. A dealer who defaulted in paying Central sales tax became liable to penalty under section 13(2) of the Mysore Sales Tax Act because section 9(3) of the Central Sales Tax Act applied the State machinery for assessment, collection and enforcement, including the statutory consequence of default. The revision was rejected and recovery with penalty was sustained. Case-Laws VAT and Sales Tax Wed, 10 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128677