https://www.taxtmi.com/caselaws?id=159362 Interest on delayed payment of Central sales tax could not be recovered under section 35-A of the Assam Sales Tax Act, 1947 read with section 9(2) of the Central Sales Tax Act, 1956. The controlling principle was that section 9(2) authorises State authorities to assess, reassess, collect and enforce Central sales tax only for procedural purposes, while section 9(2-A) extends only State provisions on offences and penalties. In the absence of any substantive provision in the Central Act creating liability to pay interest on Central sales tax, State machinery provisions for charging interest were inapplicable. en-us Tue, 16 Sep 1997 00:00:00 +0530 Fri, 22 Nov 2013 15:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159362 Interest on delayed payment of Central sales tax could not be recovered under section 35-A of the Assam Sales Tax Act, 1947 read with section 9(2) of the Central Sales Tax Act, 1956. The controlling principle was that section 9(2) authorises State authorities to assess, reassess, collect and enforce Central sales tax only for procedural purposes, while section 9(2-A) extends only State provisions on offences and penalties. In the absence of any substantive provision in the Central Act creating liability to pay interest on Central sales tax, State machinery provisions for charging interest were inapplicable. Case-Laws VAT and Sales Tax Tue, 16 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159362