9911796707
TMI BlogValidationX X X X Extracts X X X X X X X X Extracts X X X X ..... to interest of the general sales tax law of each State shall, with necessary modifications, apply in relation to- (i) the assessment, reassessment, collection and enforcement of payment of any tax required to be collected under the Central Sales Tax Act, in such State; and (ii) any process connected with such assessment, reassessment, collection or enforcement of payment; and (b) that for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings or acts or things were taken or done and, accordingly,- (a) no suit or other proceedings shall be maintained or continued in, or before, any Court, Tribunal or other authority for the refund of any amount received or realised by way of such interest; (b) no Court, Tribunal or other authority shall enforce any decree or order directing the refund of any amount received or realised by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done. (3) Nothing in sub-section (2) shall be construed as preventing any person- (a) from questioning the imposition or collection of any interest or any proceedings, act or thing in connection therewith; or (b) from claiming any refund, in accordance with the provisions of the Central Sales Tax Act, read with sub-section (1). Explanation.-For the purposes of this section, "general sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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