https://www.taxtmi.com/caselaws?id=103439 Section 8(1-A) of the U.P. Sales Tax Act, 1948 was construed to apply to tax arrears that remained unpaid after the amendment came into force, even if the original liability arose earlier; the decisive factor was continued non-payment after the statutory period, so the challenge based on the pre-amendment origin of the arrears failed. The provision also made interest accrue automatically once the statutory conditions were met, so no separate notice of demand was required for interest to become payable. The statutory interest liability followed directly from the unpaid arrears under the Act. en-us Tue, 04 Dec 1990 00:00:00 +0530 Fri, 09 Jan 2015 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103439 Section 8(1-A) of the U.P. Sales Tax Act, 1948 was construed to apply to tax arrears that remained unpaid after the amendment came into force, even if the original liability arose earlier; the decisive factor was continued non-payment after the statutory period, so the challenge based on the pre-amendment origin of the arrears failed. The provision also made interest accrue automatically once the statutory conditions were met, so no separate notice of demand was required for interest to become payable. The statutory interest liability followed directly from the unpaid arrears under the Act. Case-Laws VAT and Sales Tax Tue, 04 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103439