https://www.taxtmi.com/caselaws?id=148726 A central taxing statute may use State sales tax machinery for assessment, collection, enforcement, and penalty when the State law expressly authorises those powers. On that basis, penalty for delayed return and default in payment could be imposed on a registered dealer under the Central Sales Tax Act through the Bengal sales tax law. The incorporation of State provisions by reference was also upheld as a valid legislative technique, and section 9 was held within Parliament's competence under the relevant Union entries. The constitutional challenge therefore failed, and the levy and collection mechanism under the Central Sales Tax Act was sustained. en-us Thu, 19 Feb 1970 00:00:00 +0530 Thu, 02 May 2013 16:31:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148726 A central taxing statute may use State sales tax machinery for assessment, collection, enforcement, and penalty when the State law expressly authorises those powers. On that basis, penalty for delayed return and default in payment could be imposed on a registered dealer under the Central Sales Tax Act through the Bengal sales tax law. The incorporation of State provisions by reference was also upheld as a valid legislative technique, and section 9 was held within Parliament's competence under the relevant Union entries. The constitutional challenge therefore failed, and the levy and collection mechanism under the Central Sales Tax Act was sustained. Case-Laws VAT and Sales Tax Thu, 19 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148726