https://www.taxtmi.com/caselaws?id=155845 Revision jurisdiction extended to an assessing authority where the amendment's inclusive expression "any person" covers the officer having jurisdiction over the dealer, and the Commissioner's authorisation supports filing. State interest and penalty provisions may apply in Central sales tax assessments where the statutory scheme incorporates them. Interest becomes automatic when liability arises, whereas penalty requires a finding that the failure occurred without reasonable cause. The material describes rejection of the maintainability objection, restoration of interest levies, and limited disturbance of penalty relief because no remand was ordered after a prolonged lapse of time. en-us Fri, 08 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 14:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155845 Revision jurisdiction extended to an assessing authority where the amendment's inclusive expression "any person" covers the officer having jurisdiction over the dealer, and the Commissioner's authorisation supports filing. State interest and penalty provisions may apply in Central sales tax assessments where the statutory scheme incorporates them. Interest becomes automatic when liability arises, whereas penalty requires a finding that the failure occurred without reasonable cause. The material describes rejection of the maintainability objection, restoration of interest levies, and limited disturbance of penalty relief because no remand was ordered after a prolonged lapse of time. Case-Laws VAT and Sales Tax Fri, 08 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155845