https://www.taxtmi.com/caselaws?id=156109 Penalty for delayed sales tax payment is attracted only when the statutory preconditions under the parent Act are satisfied, including the prescribed notice of demand where required. Rule 29(1A) was treated as a payment mechanism and could not enlarge the penal reach of section 36(3) by dispensing with notice under section 38(4). The same principle applied under the Central Sales Tax framework, where the State recovery machinery operated through section 9 but penalty still depended on compliance with the statutory notice requirement. In the absence of the requisite notice, the penal liability was not sustained. en-us Mon, 29 Jan 1990 00:00:00 +0530 Fri, 13 Sep 2013 16:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156109 Penalty for delayed sales tax payment is attracted only when the statutory preconditions under the parent Act are satisfied, including the prescribed notice of demand where required. Rule 29(1A) was treated as a payment mechanism and could not enlarge the penal reach of section 36(3) by dispensing with notice under section 38(4). The same principle applied under the Central Sales Tax framework, where the State recovery machinery operated through section 9 but penalty still depended on compliance with the statutory notice requirement. In the absence of the requisite notice, the penal liability was not sustained. Case-Laws VAT and Sales Tax Mon, 29 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156109