https://www.taxtmi.com/caselaws?id=180732 Penalty for furnishing a false declaration under section 8(4) of the Central Sales Tax Act could not be imposed under section 53(3) of the Andhra Pradesh Value Added Tax Act because section 9(2A) applies State penalty law only subject to the Central Act's specific exclusions. Since section 10(a) of the Central Sales Tax Act specifically covers a false declaration, the State VAT penalty provision could not be used for the same default. The Andhra Pradesh HC held the penalty order without jurisdiction and set it aside, while leaving action under section 10(a) open. en-us Mon, 11 Aug 2014 00:00:00 +0530 Fri, 01 Apr 2016 11:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180732 Penalty for furnishing a false declaration under section 8(4) of the Central Sales Tax Act could not be imposed under section 53(3) of the Andhra Pradesh Value Added Tax Act because section 9(2A) applies State penalty law only subject to the Central Act's specific exclusions. Since section 10(a) of the Central Sales Tax Act specifically covers a false declaration, the State VAT penalty provision could not be used for the same default. The Andhra Pradesh HC held the penalty order without jurisdiction and set it aside, while leaving action under section 10(a) open. Case-Laws VAT and Sales Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180732