https://www.taxtmi.com/caselaws?id=371530 A revised return could not be used to cure a defective exemption claim where the statute required rectification to be made with the audited certificate, and the proviso barred acceptance once penalty proceedings had begun; the exemption was therefore not sustainable. Penalty for evasion on an inter-State sale was also upheld because Section 9(2A) of the Central Sales Tax Act applies the State law's general provisions on offences, interest and penalties to tax under the Central Act, and the conduct did not fall within the limited offences under Sections 10 and 10A. The revision was rejected, and both the penalty and denial of exemption were sustained. en-us Thu, 13 Sep 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371530 A revised return could not be used to cure a defective exemption claim where the statute required rectification to be made with the audited certificate, and the proviso barred acceptance once penalty proceedings had begun; the exemption was therefore not sustainable. Penalty for evasion on an inter-State sale was also upheld because Section 9(2A) of the Central Sales Tax Act applies the State law's general provisions on offences, interest and penalties to tax under the Central Act, and the conduct did not fall within the limited offences under Sections 10 and 10A. The revision was rejected, and both the penalty and denial of exemption were sustained. Case-Laws VAT and Sales Tax Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371530