https://www.taxtmi.com/caselaws?id=163151 Section 9(2) of the Central Sales Tax Act, 1956 was read to incorporate the relevant State sales tax law for assessment, collection and enforcement, including refund provisions. The distinction drawn from penalty and interest cases was that those liabilities depend on a substantive levy under the Central Act, whereas refund is only a procedural mechanism for repayment of excess tax. On that basis, sections 29A(2) and 29A(3) of the U.P. Trade Tax Act, 1948 were treated as applicable to Central sales tax proceedings, and the refund claim was rejected. en-us Tue, 13 Mar 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163151 Section 9(2) of the Central Sales Tax Act, 1956 was read to incorporate the relevant State sales tax law for assessment, collection and enforcement, including refund provisions. The distinction drawn from penalty and interest cases was that those liabilities depend on a substantive levy under the Central Act, whereas refund is only a procedural mechanism for repayment of excess tax. On that basis, sections 29A(2) and 29A(3) of the U.P. Trade Tax Act, 1948 were treated as applicable to Central sales tax proceedings, and the refund claim was rejected. Case-Laws VAT and Sales Tax Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163151