https://www.taxtmi.com/caselaws?id=150460 A prosecution for non-payment of tax assessed under the Central Sales Tax Act, 1956 could not be sustained under section 29(1)(d) of the Mysore Sales Tax Act, 1957, because that provision applies only to tax assessed under the State Act and unpaid within the time allowed. Section 9(2) of the Central Sales Tax Act authorises State authorities to assess and recover central sales tax as if it were State tax, but it does not itself create a penal mechanism for default. As section 10 of the Central Sales Tax Act does not include such default among punishable offences, the prosecution had no legal foundation and the acquittals were upheld. en-us Thu, 09 Nov 1972 00:00:00 +0530 Fri, 17 May 2013 11:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150460 A prosecution for non-payment of tax assessed under the Central Sales Tax Act, 1956 could not be sustained under section 29(1)(d) of the Mysore Sales Tax Act, 1957, because that provision applies only to tax assessed under the State Act and unpaid within the time allowed. Section 9(2) of the Central Sales Tax Act authorises State authorities to assess and recover central sales tax as if it were State tax, but it does not itself create a penal mechanism for default. As section 10 of the Central Sales Tax Act does not include such default among punishable offences, the prosecution had no legal foundation and the acquittals were upheld. Case-Laws VAT and Sales Tax Thu, 09 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150460