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
276 at paragraph
16), thereby making it clear that such levy can only be
prospective.
25.
Further, in India Carbon Ltd. v. State of Assam, (1997)
6 SCC 479, this Court held:-
“11. Section 9(2-A) makes applicable to the
assessment, re-assessment, collection and
enforcement of Central sales tax the provisions
relating to offences and penalties contained
