Cross adjustment between CST and State tax allowable, no interest leviable for short payment

Many a times dealers face a situation where due to technical error or clerical mistake while making payment of sales tax, tax is wrongly paid in wrong account i.e. instead of paying under the head of Central sales tax, it is paid under the head State VAT/sales tax. In such case whether adjustment between both heads can be done or not is a question which arises. The Calcutta High Court in Hindustan Uniliver Limited vs Deputy Commissioner Commercial Taxes and others W.P. 1384 of 2008 (Original side) has held that such adjustment can be done, as both taxes gets credited into the same Consolidated...