1981 (10) TMI 158

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....for our opinion: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct in law to have annulled the penalty levied under rule 8(2) of the Central Sales Tax (Orissa) Rules, 1957, for the quarter ending 31st March, 1967, in view of the provisions of section 9 of the Act 103 of 1976: [Central Sales Tax (Amendment) Act]?" 2.. The brief....

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....general sales tax will apply in the matter of Central Sales Tax Act, recently came up for discussion before the Supreme Court in the case reported in [1976] 37 STC 489 (SC) [Manganese Ore (India) Ltd. v. Regional Assistant Commissioner of Sales Tax]. It has been held in that case that in the absence of any substantive provision under the Central Sales Tax Act, no penalty could be levied for not fi....

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.... as far as relevant provided: "Notwithstanding anything contained in any judgment, decree or order of any court or tribunal or other authority, all penalties under the general sales tax law of any State imposed or purporting to have been imposed in pursuance of the provisions of section 9 of the principal Act, and all proceedings, acts or things taken or done for the purpose of, or in relation ....