https://www.taxtmi.com/caselaws?id=150478 Where the Central Sales Tax Act adopts the State sales tax machinery for penalty proceedings, the restrictions attached to the State authority's power apply equally. The assessing authority's power to impose penalty under the U.P. Sales Tax Act was conditional on previous approval of the Commissioner or an authorised officer, and that condition continued to govern action taken under section 10-A of the Central Sales Tax Act through section 9. Because the required approval was not obtained, the penalty proceedings were without jurisdiction and could not be sustained. en-us Tue, 22 Dec 1970 00:00:00 +0530 Fri, 17 May 2013 14:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150478 Where the Central Sales Tax Act adopts the State sales tax machinery for penalty proceedings, the restrictions attached to the State authority's power apply equally. The assessing authority's power to impose penalty under the U.P. Sales Tax Act was conditional on previous approval of the Commissioner or an authorised officer, and that condition continued to govern action taken under section 10-A of the Central Sales Tax Act through section 9. Because the required approval was not obtained, the penalty proceedings were without jurisdiction and could not be sustained. Case-Laws VAT and Sales Tax Tue, 22 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150478