https://www.taxtmi.com/caselaws?id=148588 Interest on delayed payment of sales tax was treated as an incidental incident of the taxing power and as part of the tax under the U.P. Sales Tax Act, so section 8(1-A) was upheld as valid. Coercive recovery could not proceed on the basis of an earlier demand for a smaller amount; a fresh notice of demand was required before enforcing the enhanced liability reflected in the sale proclamation, so that recovery was invalid. Interest could not be recovered on Central sales tax dues by importing section 8(1-A) through section 9(3) of the Central Sales Tax Act, because the State machinery there does not authorise a supplementary levy not found in the Central Act. en-us Fri, 02 Aug 1968 00:00:00 +0530 Tue, 30 Apr 2013 16:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148588 Interest on delayed payment of sales tax was treated as an incidental incident of the taxing power and as part of the tax under the U.P. Sales Tax Act, so section 8(1-A) was upheld as valid. Coercive recovery could not proceed on the basis of an earlier demand for a smaller amount; a fresh notice of demand was required before enforcing the enhanced liability reflected in the sale proclamation, so that recovery was invalid. Interest could not be recovered on Central sales tax dues by importing section 8(1-A) through section 9(3) of the Central Sales Tax Act, because the State machinery there does not authorise a supplementary levy not found in the Central Act. Case-Laws VAT and Sales Tax Fri, 02 Aug 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148588