https://www.taxtmi.com/caselaws?id=151516 The Central Sales Tax (Amendment) Act, 1976 inserted section 9(2A) into the Central Sales Tax Act, 1956, making the penalty provisions of the State general sales tax law applicable, with necessary modifications, to assessment, collection and enforcement under the Central Act. The amendment also operated as a retrospective validating provision under section 9, expressly curing earlier lack of authority and validating penalties already levied for delay or default in payment of central sales tax. On that basis, the penalty imposed on the assessee was held legally sustainable and the reference was answered against the assessee. en-us Fri, 09 Dec 1977 00:00:00 +0530 Thu, 06 Jun 2013 17:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151516 The Central Sales Tax (Amendment) Act, 1976 inserted section 9(2A) into the Central Sales Tax Act, 1956, making the penalty provisions of the State general sales tax law applicable, with necessary modifications, to assessment, collection and enforcement under the Central Act. The amendment also operated as a retrospective validating provision under section 9, expressly curing earlier lack of authority and validating penalties already levied for delay or default in payment of central sales tax. On that basis, the penalty imposed on the assessee was held legally sustainable and the reference was answered against the assessee. Case-Laws VAT and Sales Tax Fri, 09 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151516