https://www.taxtmi.com/caselaws?id=149816 Section 9(3) of the Central Sales Tax Act validly allowed State sales tax machinery to be used for Central sales tax collection, including later State amendments, because the provision adopted the machinery for ancillary and procedural purposes without amounting to unconstitutional abdication. The Court also held that the penalty for tax default was governed by section 10(6) of the Punjab General Sales Tax Act, not by rule 9 of the Central Sales Tax (Punjab) Rules, since the rules dealt only with procedural compliance and punishment for breach, while the statutory penalty provision remained operative. en-us Thu, 12 Feb 1970 00:00:00 +0530 Sat, 04 May 2013 09:49:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149816 Section 9(3) of the Central Sales Tax Act validly allowed State sales tax machinery to be used for Central sales tax collection, including later State amendments, because the provision adopted the machinery for ancillary and procedural purposes without amounting to unconstitutional abdication. The Court also held that the penalty for tax default was governed by section 10(6) of the Punjab General Sales Tax Act, not by rule 9 of the Central Sales Tax (Punjab) Rules, since the rules dealt only with procedural compliance and punishment for breach, while the statutory penalty provision remained operative. Case-Laws VAT and Sales Tax Thu, 12 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149816