Automatic interest liability under U.P. Sales Tax law arises without a separate demand notice or warning.

Interest under section 8(1-A) of the U.P. Sales Tax Act becomes payable automatically when the statutory conditions are satisfied. A separate assessment order for interest is not required, and liability does not depend on a distinct demand notice for interest or an express warning in the tax demand notice. The statutory scheme does not require prior notice that non-payment of assessed tax within time will attract interest, so the assessee remained liable for interest under the provision.

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Issues: Whether the assessee was liable to pay interest under section 8(1-A) of the U.P. Sales Tax Act without a separate demand for interest or a warning in the notice of demand for the tax assessed.

Analysis: Interest under section 8(1-A) becomes payable automatically once the statutory conditions are fulfilled. A separate assessment order for interest is not required, and neither a distinct demand notice for interest nor an express warning in the demand notice for tax is necessary. The statutory scheme does not contemplate any prior warning that failure to pay the assessed tax within time will result in liability to interest.

Conclusion: The assessee was liable to pay interest under section 8(1-A) of the U.P. Sales Tax Act.

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