1981 (10) TMI 158

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..... nal Sales Tax Tribunal, was correct in law to have annulled the penalty levied under rule 8(2) of the Central Sales Tax (Orissa) Rules, 1957, for the quarter ending 31st March, 1967, in view of the provisions of section 9 of the Act 103 of 1976: [Central Sales Tax (Amendment) Act]?" 2.. The brief facts are: The assessee is a registered dealer under the Central Sales Tax Act and omitted to make a .....

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..... efore the Supreme Court in the case reported in [1976] 37 STC 489 (SC) [Manganese Ore (India) Ltd. v. Regional Assistant Commissioner of Sales Tax]. It has been held in that case that in the absence of any substantive provision under the Central Sales Tax Act, no penalty could be levied for not filing the return. In view of that principle, the penalty imposed on the appellant should be annulled." .....

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..... ny court or tribunal or other authority, all penalties under the general sales tax law of any State imposed or purporting to have been imposed in pursuance of the provisions of section 9 of the principal Act, and all proceedings, acts or things taken or done for the purpose of, or in relation to, the imposition or collection of such penalties, before the commencement of this Act shall, for all pur .....

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