https://www.taxtmi.com/caselaws?id=145230 Under the Central sales tax framework, State sales tax provisions governing returns and penalties apply to assessments and collection, subject to the Central Act and rules. A return filed in Form V had to follow the State law on manner and time of submission, and delay in filing was treated as a breach of the State return provisions rather than of the Central Rules. Rule 12 of the Central Rules could not override that statutory scheme. The special penal provision in section 17(3) of the Madhya Pradesh General Sales Tax Act, 1958 therefore governed late filing and validly supported penalty. en-us Mon, 06 Feb 1967 00:00:00 +0530 Tue, 23 Apr 2013 15:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145230 Under the Central sales tax framework, State sales tax provisions governing returns and penalties apply to assessments and collection, subject to the Central Act and rules. A return filed in Form V had to follow the State law on manner and time of submission, and delay in filing was treated as a breach of the State return provisions rather than of the Central Rules. Rule 12 of the Central Rules could not override that statutory scheme. The special penal provision in section 17(3) of the Madhya Pradesh General Sales Tax Act, 1958 therefore governed late filing and validly supported penalty. Case-Laws VAT and Sales Tax Mon, 06 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145230