https://www.taxtmi.com/caselaws?id=101454 Interest on unpaid sales tax under section 8(1-A) of the U.P. Sales Tax Act, 1948, is described as automatic once the tax remains unpaid beyond the prescribed period, and it becomes recoverable as part of the tax. The text also states that, where tax demand is reduced in appeal or revision, section 8(9) removes any requirement for a fresh notice of demand and allows pending recovery proceedings to continue from the stage already reached. On that basis, the recovery proceedings are treated as valid and the demand challenge as unsuccessful. en-us Fri, 19 Nov 1976 00:00:00 +0530 Fri, 09 Jan 2015 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101454 Interest on unpaid sales tax under section 8(1-A) of the U.P. Sales Tax Act, 1948, is described as automatic once the tax remains unpaid beyond the prescribed period, and it becomes recoverable as part of the tax. The text also states that, where tax demand is reduced in appeal or revision, section 8(9) removes any requirement for a fresh notice of demand and allows pending recovery proceedings to continue from the stage already reached. On that basis, the recovery proceedings are treated as valid and the demand challenge as unsuccessful. Case-Laws VAT and Sales Tax Fri, 19 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101454