https://www.taxtmi.com/caselaws?id=148321 Government's power to permit payment of sales tax arrears by instalments under the Mysore Sales Tax Act, 1957, was treated as superseding the earlier demand for immediate payment, so the tax became due only on the instalment dates fixed by Government. Default under section 13 could arise only on failure to pay an instalment when it fell due; where the assessee paid all instalments within time, the earlier non-payment no longer remained a subsisting default. On that reasoning, the penalty condition in the original notice did not survive the later modification, and the penalty demand was not sustainable. en-us Tue, 31 Oct 1967 00:00:00 +0530 Thu, 25 Apr 2013 15:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148321 Government's power to permit payment of sales tax arrears by instalments under the Mysore Sales Tax Act, 1957, was treated as superseding the earlier demand for immediate payment, so the tax became due only on the instalment dates fixed by Government. Default under section 13 could arise only on failure to pay an instalment when it fell due; where the assessee paid all instalments within time, the earlier non-payment no longer remained a subsisting default. On that reasoning, the penalty condition in the original notice did not survive the later modification, and the penalty demand was not sustainable. Case-Laws VAT and Sales Tax Tue, 31 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148321