M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM
C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3ASection 68Section 9A
penalties contained in the
State Acts as if the Central sales tax was a State
sales tax. But Section 9(2-A) makes no reference to
interest.
12.
There is no substantive provision in the
Central Act requiring the payment of interest on
Central sales tax. There is, therefore, no
substantive provision in the Central Act which
obliges the assessee
