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TMI BlogLevy and collection of tax and penaltiesX X X X Extracts X X X X X X X X Extracts X X X X ..... t to the first sale in respect of the same goods and being also a sale which does not fall within sub-section (2) of section 6, the tax shall be levied and collected ( a ) where such subsequent sale has been effected by a registered dealer, in the State from which the registered dealer obtained or, as the case may be, could have obtained, the form prescribed for the purposes of 3 [ sub-section (4) of section 8 ] in connection with the purchase of such goods, and ( b ) where such subsequent sale has been effected by an unregistered dealer in the State from which such subsequent sale has been effected. ] (2) Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matters specified in this sub-section. 7 [ (2A) All the provisions relating to offences, 8 [interest] and penalties (including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence but excluding the provisions relating to matters provided for in sections 10 and 10A) of the general sales tax law of each State shall, with necessary modifications, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of any tax required to be collected under this Act in such State or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the tax under this Act were a tax u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Amending Act validates all proceeding w.e.f. 5.1.1957. However in STO Versus Oriental Coal Corporation (1988) 68 STC 398 (SC); held that Clause (b) of proviso to section 9(1) of the Central Sales Tax, 1956 as amended by the Central Sales Tax (Amendment) Act, 1976, is operative only from September 7, 1976, and is not retrospectively. Before it the amendment, the provision substituted by Act 28 of 1969 (w.e.f. retrospective) read as:- PROVIDED that, in the case of sale goods during their movement from on State to another, being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6, be levied and collected in the State from which the registe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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