https://www.taxtmi.com/caselaws?id=154383 Where a surcharge statute applies the provisions of the principal sales tax Act to surcharge without express exclusion, the penalty machinery of the principal Act also applies. The Madras High Court held that section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 governed unauthorised collection of surcharge under section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971. The Court read the charging and enforcement provisions together to give effective operation to the surcharge levy and rejected the contrary earlier view. en-us Fri, 15 Jul 1983 00:00:00 +0530 Mon, 19 Aug 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154383 Where a surcharge statute applies the provisions of the principal sales tax Act to surcharge without express exclusion, the penalty machinery of the principal Act also applies. The Madras High Court held that section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 governed unauthorised collection of surcharge under section 3(2) of the Tamil Nadu Sales Tax (Surcharge) Act, 1971. The Court read the charging and enforcement provisions together to give effective operation to the surcharge levy and rejected the contrary earlier view. Case-Laws VAT and Sales Tax Fri, 15 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154383