https://www.taxtmi.com/caselaws?id=153214 Interest could be charged on arrears of central sales tax by applying the U.P. Sales Tax Act where the Central Sales Tax Act, as retrospectively amended, and the validating provision in section 9(4) supplied the necessary authority. Earlier rulings had refused to import State law interest or penalty provisions in the absence of an express Central Sales Tax Act provision, but the amendment to section 9(2) inserted reference to charging or payment of interest and section 9(4) retrospectively validated interest already charged or paid under State sales tax law. Reading those provisions together, the HC held that sections 8(1) and 8(1-B) of the U.P. Sales Tax Act applied to central sales tax arrears, and the challenge to the interest demand failed. en-us Tue, 25 Aug 1981 00:00:00 +0530 Fri, 19 Jul 2013 15:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153214 Interest could be charged on arrears of central sales tax by applying the U.P. Sales Tax Act where the Central Sales Tax Act, as retrospectively amended, and the validating provision in section 9(4) supplied the necessary authority. Earlier rulings had refused to import State law interest or penalty provisions in the absence of an express Central Sales Tax Act provision, but the amendment to section 9(2) inserted reference to charging or payment of interest and section 9(4) retrospectively validated interest already charged or paid under State sales tax law. Reading those provisions together, the HC held that sections 8(1) and 8(1-B) of the U.P. Sales Tax Act applied to central sales tax arrears, and the challenge to the interest demand failed. Case-Laws VAT and Sales Tax Tue, 25 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153214