1988 (4) TMI 405 - HC - VAT and Sales Tax

Summary

The petitioner, a small-scale industry, sought to quash a penalty demand related to Central Sales Tax Act. The delay in payment was due to customers' delayed payments. The court dismissed the writ petition, stating that penal interest was leviable as per the law. No costs were awarded. (Case: National Sugar Industries v. Respondent) [1988 (4) TMI 405 - MADRAS HIGH COURT]