https://www.taxtmi.com/caselaws?id=154247 Section 9(2A) of the Central Sales Tax Act, 1956 was retrospectively inserted from 5 January 1957 to make the penalty provisions of the relevant State sales tax law applicable to assessments and collection under the Central Act. The retrospective amendment cured the defect identified after Khemka & Co and validated penalties earlier imposed under State penalty provisions for defaults under the Central sales tax framework. Accordingly, a penalty imposed under section 16(1)(c) of the Rajasthan Sales Tax Act, 1954 for late filing of returns under the Central Sales Tax Act stood validated by the amendment. en-us Mon, 05 Aug 1985 00:00:00 +0530 Wed, 14 Aug 2013 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154247 Section 9(2A) of the Central Sales Tax Act, 1956 was retrospectively inserted from 5 January 1957 to make the penalty provisions of the relevant State sales tax law applicable to assessments and collection under the Central Act. The retrospective amendment cured the defect identified after Khemka & Co and validated penalties earlier imposed under State penalty provisions for defaults under the Central sales tax framework. Accordingly, a penalty imposed under section 16(1)(c) of the Rajasthan Sales Tax Act, 1954 for late filing of returns under the Central Sales Tax Act stood validated by the amendment. Case-Laws VAT and Sales Tax Mon, 05 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154247