Commissioner Of Sales Tax vs Spintex Trading Co. on 21 May, 2004
The same view has been taken in the case of Fairdeal Agencies v. State of Haryana . It has been held that in view of Section 9(2A) of the Central Sales Tax Act, the imposition of penalty for excess collection of tax under the Central Sales Tax Act can be levied by invoking the provisions of the provincial Sales Tax Act.