Validation

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.... the provisions relating to interest of the general sales tax law of each State shall, with necessary modifications, apply in relation to- (i) the assessment, reassessment, collection and enforcement of payment of any tax required to be collected under the Central Sales Tax Act, in such State; and (ii) any process connected with such assessment, reassessment, collection or enforc....

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....force when such interest was imposed or proceedings or acts or things were taken or done and, accordingly,- (a) no suit or other proceedings shall be maintained or continued in, or before, any Court, Tribunal or other authority for the refund of any amount received or realised by way of such interest; (b) no Court, Tribunal or other authority shall enforce any decree or order dir....