1987 (4) TMI 439 - SCH - VAT and Sales Tax

Constitutional validity of sub-s. (2-A) of s. 9 of the Central Sales Tax Act 1956 (Act No. 74 of 1956) as amended by the Central Sales Tax (Amendment) Act 1976 (Act No. 103 of 1976) (hereinafter referred to as the Amending Act ) and S. 9 of the Amending Act validating the levy of penalties under the Act with retrospective effect - Held that - Appeal allowed. Appeal is directly covered by a decision of this Court in Shiv Dutt Rai Fateh Chand v. Union of India 1983 (5) TMI 31 - SUPREME Court and the answer given in that case requires this appeal to be allowed and the action of the State Government to be taken is valid.

Summary

The Supreme Court allowed the appeal, citing a previous decision in Shiv Dutt Rai Fateh Chand v. Union of India. The State Government's action was deemed valid, and the decision of the Division Bench was set aside. No costs were awarded.