https://www.taxtmi.com/acts?id=2203 Courts may not take cognizance of offences under the Central Sales Tax Act except with the previous sanction of the Government or an officer it designates, and cognizance is limited to the local limits where the offence was committed; courts inferior to a Presidency Magistrate or a Magistrate of the first class shall not try such offences. All offences under the Act are cognizable and bailable. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 21 Aug 2012 16:48:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2203 Courts may not take cognizance of offences under the Central Sales Tax Act except with the previous sanction of the Government or an officer it designates, and cognizance is limited to the local limits where the offence was committed; courts inferior to a Presidency Magistrate or a Magistrate of the first class shall not try such offences. All offences under the Act are cognizable and bailable. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2203