https://www.taxtmi.com/caselaws?id=104584 Penal interest under the Kerala General Sales Tax Act could be imposed only if the tax or other amount due was not paid within the time specified in a notice of demand. The statutory language treated service of the notice and non-compliance with it as a condition precedent to liability for penal interest, not merely ordinary statutory interest. Because no notice of demand had been issued, the statutory prerequisite was absent and the levy could not stand. en-us Wed, 06 Nov 1996 00:00:00 +0530 Tue, 03 Sep 2013 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104584 Penal interest under the Kerala General Sales Tax Act could be imposed only if the tax or other amount due was not paid within the time specified in a notice of demand. The statutory language treated service of the notice and non-compliance with it as a condition precedent to liability for penal interest, not merely ordinary statutory interest. Because no notice of demand had been issued, the statutory prerequisite was absent and the levy could not stand. Case-Laws VAT and Sales Tax Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104584