https://www.taxtmi.com/caselaws?id=158673 Penalty under the Tamil Nadu Additional Sales Tax Act could not be imposed for the period before Section 3-B was inserted, because the Act then lacked a substantive charging provision authorising penalty. A general reference in Section 2(1)(b) to the principal sales tax law applied that law only to the extent indicated by the scheme of the later Act and did not import the penalty machinery retrospectively. The Court treated penalty liability as substantive, distinguished surcharge and interest authorities, and rejected the argument that Section 3-B was merely clarificatory. The issue was decided in favour of the assessee. en-us Mon, 01 Dec 2008 00:00:00 +0530 Sat, 22 Nov 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158673 Penalty under the Tamil Nadu Additional Sales Tax Act could not be imposed for the period before Section 3-B was inserted, because the Act then lacked a substantive charging provision authorising penalty. A general reference in Section 2(1)(b) to the principal sales tax law applied that law only to the extent indicated by the scheme of the later Act and did not import the penalty machinery retrospectively. The Court treated penalty liability as substantive, distinguished surcharge and interest authorities, and rejected the argument that Section 3-B was merely clarificatory. The issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158673