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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List Chapter III Inter-State Sales Tax This
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Section 9 - Levy and collection of tax and penalties - Central Sales Tax Act, 1956

Extract

..... d- (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 payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, re-assess, colle .....

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Section 9 - Levy and collection of tax and penalties - Central Sales Tax Act, 1956

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..... 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 not paid in time, the dealer shall be liable to pay interest for delayed payment of such tax and all the provisions for delayed payment of such tax .....

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Section 9 - Levy and collection of tax and penalties - Central Sales Tax Act, 1956

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..... 76, 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) of section 8 in connection with the purchase of such goods.”. 3. Substituted vide Taxation Laws (Amendment) Act, 2007 (16 of 2007), w.e.f. 1.4.2007., before it was re .....

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Section 9 - Levy and collection of tax and penalties - Central Sales Tax Act, 1956

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