https://www.taxtmi.com/caselaws?id=148603 Interest on unpaid sales tax was treated as incidental to the State's taxing power and not violative of Article 14; the challenge to the 18 per cent levy under section 8(1-A) failed. A best judgment assessment made after complete failure to file returns was held valid because the statutory scheme itself provided the opportunity and duty to file returns, so no further pre-assessment hearing was required. A stay of recovery in revision was held only to suspend collection temporarily and did not extinguish the tax liability; the assessee remained a defaulter, and recovery proceedings were not invalidated. en-us Tue, 11 Jul 1967 00:00:00 +0530 Tue, 30 Apr 2013 18:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148603 Interest on unpaid sales tax was treated as incidental to the State's taxing power and not violative of Article 14; the challenge to the 18 per cent levy under section 8(1-A) failed. A best judgment assessment made after complete failure to file returns was held valid because the statutory scheme itself provided the opportunity and duty to file returns, so no further pre-assessment hearing was required. A stay of recovery in revision was held only to suspend collection temporarily and did not extinguish the tax liability; the assessee remained a defaulter, and recovery proceedings were not invalidated. Case-Laws VAT and Sales Tax Tue, 11 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148603