https://www.taxtmi.com/caselaws?id=150931 The Central Sales Tax recovery machinery was examined in relation to certificates and demand notices issued under the Bengal Public Demands Recovery Act, 1913. The text states that description of the State as certificate-holder, omission of the Collector's name, reference to section 4, and inclusion of penalty entries were treated as defects of form that do not invalidate proceedings where the tax liability is clearly identified and no prejudice is shown. It further notes that arrears of Central sales tax may be recovered through the State revenue machinery, and that delegation under section 9(3) of the Central Sales Tax Act, 1956 to State authorities operates validly for assessment, collection and enforcement. en-us Mon, 24 Jun 1974 00:00:00 +0530 Fri, 24 May 2013 17:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150931 The Central Sales Tax recovery machinery was examined in relation to certificates and demand notices issued under the Bengal Public Demands Recovery Act, 1913. The text states that description of the State as certificate-holder, omission of the Collector's name, reference to section 4, and inclusion of penalty entries were treated as defects of form that do not invalidate proceedings where the tax liability is clearly identified and no prejudice is shown. It further notes that arrears of Central sales tax may be recovered through the State revenue machinery, and that delegation under section 9(3) of the Central Sales Tax Act, 1956 to State authorities operates validly for assessment, collection and enforcement. Case-Laws VAT and Sales Tax Mon, 24 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150931