https://www.taxtmi.com/caselaws?id=163392 Interest on delayed Central sales tax payments was treated as recoverable under the amended statutory scheme because the Central enactment itself was read as containing a substantive basis for levy and recovery, with State sales tax provisions on interest and penalties applied for collection. The earlier absence of such a basis was regarded as cured by the amendment, so the challenge to interest levied under the Kerala sales tax framework failed. The constitutional attack on sections 9(2), 9(2A) and 9(2B) of the Central Sales Tax Act, together with the validating amendment, was also rejected because the amended and retrospectively validated scheme was held not to violate the limitations argued. The impugned interest demand was sustained, subject only to correction of any computation error. en-us Fri, 17 Sep 2004 00:00:00 +0530 Tue, 01 Apr 2014 18:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163392 Interest on delayed Central sales tax payments was treated as recoverable under the amended statutory scheme because the Central enactment itself was read as containing a substantive basis for levy and recovery, with State sales tax provisions on interest and penalties applied for collection. The earlier absence of such a basis was regarded as cured by the amendment, so the challenge to interest levied under the Kerala sales tax framework failed. The constitutional attack on sections 9(2), 9(2A) and 9(2B) of the Central Sales Tax Act, together with the validating amendment, was also rejected because the amended and retrospectively validated scheme was held not to violate the limitations argued. The impugned interest demand was sustained, subject only to correction of any computation error. Case-Laws VAT and Sales Tax Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163392