https://www.taxtmi.com/caselaws?id=145197 Section 9(3) of the Central Sales Tax Act adopts State procedure for assessment, collection and enforcement, but it does not create an independent penalty liability by importing a State penalty provision unless the Central Act itself authorises that liability. Section 10 of the Central Act was the only penalty provision relied on, and it did not cover the penalty imposed under section 12(3) of the Madras General Sales Tax Act, 1959. A later State amendment could not be treated as automatically incorporated into the Central law, because adoption by reference extends only to the law as it stood when adopted. The penalty was therefore unsustainable and was set aside. en-us Tue, 28 Mar 1967 00:00:00 +0530 Mon, 22 Apr 2013 18:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145197 Section 9(3) of the Central Sales Tax Act adopts State procedure for assessment, collection and enforcement, but it does not create an independent penalty liability by importing a State penalty provision unless the Central Act itself authorises that liability. Section 10 of the Central Act was the only penalty provision relied on, and it did not cover the penalty imposed under section 12(3) of the Madras General Sales Tax Act, 1959. A later State amendment could not be treated as automatically incorporated into the Central law, because adoption by reference extends only to the law as it stood when adopted. The penalty was therefore unsustainable and was set aside. Case-Laws VAT and Sales Tax Tue, 28 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145197