.....under the Central Sales Tax Act, 1956(Central Act No. 74 of 1956)] by an importer who, not being a dealer registered under the provisions of the RST Act (Act No.29 of 1954), had purchased the motor vehicle in that State for his own use. 5. Exemption from tax,- Where the State Govt. is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notfn in the Official Gazette exempt, whether prospectively or retrospectively, from tax any class of motor vehicles or any class of persons on such conditions as may be specified in the notification. 6. Offences and penalties,- (1) Where any person liable to pay tax under this Act fails to comply with any of the provisions of the Act or rules made there under, then the assessing authority may, after giving such person a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable, a sum by way of penalty not exceeding fifty percent of the amount of tax. (2) Subject to the provisions of this Act, all the provisions relating to offences and penalties, including interest, of the RST Act, 1954 (Act No.29 of 1954) shall mutatis mutandis, apply in relation to.....
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