https://www.taxtmi.com/caselaws?id=356125 Interest and penalty under the Tamil Nadu Tax on Luxuries Act, 1981 require an express charging or enabling provision in that statute; they cannot be sustained by borrowing section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. The article also notes that an objection to demand notices was unnecessary where the challenge concerned jurisdiction itself, because Article 265 permits taxation and allied exactions only when authorised by law. On that reasoning, notices demanding interest and penalty were treated as lacking legal foundation and liable to be 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 an express charging or enabling provision in that statute; they cannot be sustained by borrowing section 24(3) of the Tamil Nadu General Sales Tax Act, 1959. The article also notes that an objection to demand notices was unnecessary where the challenge concerned jurisdiction itself, because Article 265 permits taxation and allied exactions only when authorised by law. On that reasoning, notices demanding interest and penalty were treated as lacking legal foundation and liable to be quashed. Case-Laws VAT and Sales Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356125