1988 (4) TMI 405

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..... 1-B2 dated 21st November, 1983 and quash the same. It is, inter alia, stated in the affidavit accompanying the writ petition sworn to by the manager of the petitioner, National Sugar Industries, that the penalty demand made in the impugned notice relates to the Central Sales Tax Act, 1956, paid by the petitioner to the respondent, that the petitioner is a small-scale industry dealing in fabricatio .....

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..... r. The bill amount referred to above includes the amount of sales tax leviable in respect of the quantity of supply made under the bill. Consequently, the petitioner does not receive the bill amounts from its customers in time. On several occasions the petitioner is driven to the painful necessity of resorting to court for recovering the bill amounts from its customers. Many a time, the cheques is .....

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..... prayed for by the petitioner can be granted or not? 3.. Mr. R. Lokapriya, learned Government Advocate (Taxes) for the respondent, refers to the decision in Khazan Chand v. State of Jammu and Kashmir [1984] 66 STC 214 (SC) for the following proposition that the penalty interest levied under section 9(2) can be recovered under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 as one well .....

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