https://www.taxtmi.com/caselaws?id=356125 Interest and penalty under the Tamil Nadu Tax on Luxuries Act, 1981 require a substantive charging or enabling provision within that enactment. Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be borrowed to support such levies where the Luxuries Act lacks the necessary statutory foundation. A challenge to demand notices on this jurisdictional ground need not be relegated to objections, because Article 265 prohibits taxation and related exactions without authority of law. Demand notices for interest and penalty lacking statutory authority were quashed. en-us Wed, 10 Jan 2018 00:00:00 +0530 Tue, 25 Dec 2018 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356125 Interest and penalty under the Tamil Nadu Tax on Luxuries Act, 1981 require a substantive charging or enabling provision within that enactment. Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 cannot be borrowed to support such levies where the Luxuries Act lacks the necessary statutory foundation. A challenge to demand notices on this jurisdictional ground need not be relegated to objections, because Article 265 prohibits taxation and related exactions without authority of law. Demand notices for interest and penalty lacking statutory authority were quashed. Case-Laws VAT and Sales Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356125