https://www.taxtmi.com/caselaws?id=166305 Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act could not be levied for additional sales tax dues relating to a pre-1997 assessment period because the statutory power to impose that penalty arose only from 1997. In the absence of an operative charging provision for the 1995-96 assessment year, the levy was unsustainable. The court applied the principle that penalty cannot be imposed unless the statute expressly authorises it, and the principal Act could not supply that authority for the later-enacted additional sales tax regime without specific enabling words. en-us Thu, 13 Oct 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166305 Penalty under section 12(3)(b) of the Tamil Nadu General Sales Tax Act could not be levied for additional sales tax dues relating to a pre-1997 assessment period because the statutory power to impose that penalty arose only from 1997. In the absence of an operative charging provision for the 1995-96 assessment year, the levy was unsustainable. The court applied the principle that penalty cannot be imposed unless the statute expressly authorises it, and the principal Act could not supply that authority for the later-enacted additional sales tax regime without specific enabling words. Case-Laws VAT and Sales Tax Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166305