1975 (2) TMI 91 - SC - VAT and Sales Tax

Whether the assessee under the Central Sales Tax Act, 1956, hereinafter referred to as the Central Act, could be made liable for penalty under the provisions of the State Sales Tax Act, hereinafter referred to as the State Act?

Held that:- Appeal allowed. The question is answered in the negative, viz., that the Tribunal was wrong in holding that penalty could be levied under section 16(4) of the Bombay Sales Tax Act, 1953