9911796707
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 ..... ct 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 empowered to assess, re-assess, collect and enforce pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under such sales tax law.] 9[(2B) If the tax payable by any dealer under this Act is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 registered dealer obtained or, as the case may be, could have obtained, the from prescribed for the purposes of clause (a) of sub-section (4) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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