https://www.taxtmi.com/caselaws?id=105362 When an assessment is set aside on appeal and recomputation is directed, the earlier demand notice loses efficacy and cannot support a finding of default for the prior period. Interest under the sales tax enactments becomes recoverable only after a fresh valid demand notice fixes a new date for payment. If the department issues such fresh notices after recomputation, default can be computed only from that later date, not from the original assessment period. On that basis, earlier interest liability was not recoverable and the assessee could not be treated as a defaulter for the pre-notice period. en-us Thu, 25 Mar 2004 00:00:00 +0530 Thu, 29 Aug 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105362 When an assessment is set aside on appeal and recomputation is directed, the earlier demand notice loses efficacy and cannot support a finding of default for the prior period. Interest under the sales tax enactments becomes recoverable only after a fresh valid demand notice fixes a new date for payment. If the department issues such fresh notices after recomputation, default can be computed only from that later date, not from the original assessment period. On that basis, earlier interest liability was not recoverable and the assessee could not be treated as a defaulter for the pre-notice period. Case-Laws VAT and Sales Tax Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105362