https://www.taxtmi.com/caselaws?id=148724 Interest on unpaid sales tax accrued automatically under section 8(1-A) of the U.P. Sales Tax Act and was recoverable as an incident of the existing tax liability. The majority held that the deeming fiction treating interest as part of tax operated for recovery purposes, so no separate assessment order, fresh notice of demand, or independent assessment proceeding was required. The absence of any express statutory provision for a separate appeal or revision against an interest order, and the practical inability to quantify interest before payment, supported this construction. The dissent would have extended the fiction to procedural incidents as well, but the majority answered the question against the taxpayer and in favour of the Revenue. en-us Tue, 30 Sep 1969 00:00:00 +0530 Thu, 02 May 2013 16:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148724 Interest on unpaid sales tax accrued automatically under section 8(1-A) of the U.P. Sales Tax Act and was recoverable as an incident of the existing tax liability. The majority held that the deeming fiction treating interest as part of tax operated for recovery purposes, so no separate assessment order, fresh notice of demand, or independent assessment proceeding was required. The absence of any express statutory provision for a separate appeal or revision against an interest order, and the practical inability to quantify interest before payment, supported this construction. The dissent would have extended the fiction to procedural incidents as well, but the majority answered the question against the taxpayer and in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 30 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148724