https://www.taxtmi.com/caselaws?id=155503 A retrospective validating amendment to the Central Sales Tax Act cured the earlier absence of authority for penalties linked to central sales tax defaults under State law. The amendment inserted section 9(2A) with retrospective effect and made the general sales tax law applicable to offences and penalties connected with assessment, collection, and enforcement under the Central Sales Tax regime. As a result, penalties previously imposed for failure to file annual returns relating to central sales tax turnover were saved and upheld. en-us Fri, 18 Sep 1987 00:00:00 +0530 Wed, 04 Sep 2013 18:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155503 A retrospective validating amendment to the Central Sales Tax Act cured the earlier absence of authority for penalties linked to central sales tax defaults under State law. The amendment inserted section 9(2A) with retrospective effect and made the general sales tax law applicable to offences and penalties connected with assessment, collection, and enforcement under the Central Sales Tax regime. As a result, penalties previously imposed for failure to file annual returns relating to central sales tax turnover were saved and upheld. Case-Laws VAT and Sales Tax Fri, 18 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155503