Sales tax interest liability follows assessment and demand, not mere return filing, where binding precedent governs.

Interest under section 11-D of the Punjab General Sales Tax Act was treated as arising with the assessment and consequent demand, not merely from the filing of the return. The court noted that the issue was already covered by the Supreme Court's authoritative precedent and applied that ruling to the statutory interest liability. On that basis, the question was answered in favour of the assessee and against the Revenue.

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Issues: Whether interest under section 11-D of the Punjab General Sales Tax Act, 1948 was chargeable from the date of filing of the return or from the date of assessment and creation of demand of tax.

Analysis: The question stood covered by the authoritative pronouncement of the Supreme Court in the cited precedent. On that basis, the statutory liability to pay interest was treated as arising in accordance with the assessment and consequential demand, and not merely from the filing of the return.

Conclusion: The question was answered in favour of the assessee and against the Revenue.

Ratio Decidendi: Where the governing precedent settles the point, interest liability under the sales tax provision is determined with reference to the assessment and demand, not the mere filing of the return.

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