https://www.taxtmi.com/caselaws?id=160231 Payment of Bihar State tax on coal did not extinguish Central sales tax liability on a later inter-State sale of coke; the dealer's remedy was reimbursement or refund under the Central Sales Tax Act and Bihar Sales Tax Rules, not immunity from tax. Because the admitted tax remained unpaid, initiation of penalty proceedings under section 16(9) of the Bihar Finance Act was justified. A penalty order is not vitiated by an interim stay unless the stay was communicated before the order was passed; here, the order preceded communication of the stay, so no breach was established. The challenge to the notice and penalty order therefore failed. en-us Tue, 15 Dec 1998 00:00:00 +0530 Thu, 12 Dec 2013 16:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160231 Payment of Bihar State tax on coal did not extinguish Central sales tax liability on a later inter-State sale of coke; the dealer's remedy was reimbursement or refund under the Central Sales Tax Act and Bihar Sales Tax Rules, not immunity from tax. Because the admitted tax remained unpaid, initiation of penalty proceedings under section 16(9) of the Bihar Finance Act was justified. A penalty order is not vitiated by an interim stay unless the stay was communicated before the order was passed; here, the order preceded communication of the stay, so no breach was established. The challenge to the notice and penalty order therefore failed. Case-Laws VAT and Sales Tax Tue, 15 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160231