TMI Blog2014 (8) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... for an offence, but excluding the provisions relating to matters provided for in sections 10 and 10A, in the general tax law of each State shall, with necessary modifications, apply in relation to the assessment, reassessment, collection and the enforcement of payment of any tax required to be collected under the CST Act in such State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment, as if the tax under the CST Act was a tax under such sales tax law (VAT Act). While the provisions of the A. P. VAT Act would be applicable for all provisions relating to offences, interest and penalty under the CST Act, section 9(2A) of the CST Act specifically excludes application of the A. P. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority in the prescribed manner, a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority. Under the proviso thereto, the declaration is required to be furnished within the prescribed time or within such further time as the authority may, for sufficient cause, permit. Section 10 of the CST Act relates to penalties and, under sub-section (a) thereof, if a person furnishes a declaration under section 8(4) which he knows, or has reason to believe, to be false, he shall be punishable with simple imprisonment which may extend to six months or with fine or with both; and, when the offence is a continuing offence, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h State or in relation to any process connected with such assessment, reassessment, collection or enforcement of payment, as if the tax under the CST Act was a tax under such sales tax law (VAT Act). While the provisions of the A. P. VAT Act would be applicable for all provisions relating to offences, interest and penalty under the CST Act, section 9(2A) of the CST Act specifically excludes application of the A. P. VAT Act to section 10 of the CST Act. The petitioner herein is sought to be penalised for furnishing a false declaration under section 8(4) of the CST Act. As section 10(a) specifically provides for imposition of penalty as stipulated thereunder, the impugned order, levying penalty under section 53(3) of the A. P. VAT Act is w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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