https://www.taxtmi.com/caselaws?id=102182 Where tax shown as due in quarterly returns was not paid by the last date prescribed for filing the return, interest became payable from that expiry date until payment. The Supreme Court of India held that section 8(3) fixed the payment deadline for such self-assessed tax, and default triggered liability to interest under section 8(2). The reference in section 8(2) to a demand notice was confined to tax assessed under section 8(1), where assessment is followed by a notice of demand, and did not apply to tax already payable under section 8(3). The plea that a demand notice was a prerequisite was rejected. en-us Fri, 06 Jan 1984 00:00:00 +0530 Thu, 12 Sep 2013 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102182 Where tax shown as due in quarterly returns was not paid by the last date prescribed for filing the return, interest became payable from that expiry date until payment. The Supreme Court of India held that section 8(3) fixed the payment deadline for such self-assessed tax, and default triggered liability to interest under section 8(2). The reference in section 8(2) to a demand notice was confined to tax assessed under section 8(1), where assessment is followed by a notice of demand, and did not apply to tax already payable under section 8(3). The plea that a demand notice was a prerequisite was rejected. Case-Laws VAT and Sales Tax Fri, 06 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102182