https://www.taxtmi.com/caselaws?id=149979 The tax scheme allowed interest under section 8(1-A) to be recalculated when assessed tax was varied in appeal, and a reduction in tax did not require a fresh notice of demand. The provisos to section 8, read with the main provision, showed that the legislature distinguished reduction from enhancement, and the doctrine of merger could not be used to impose an extra notice requirement. A retrospective amendment further clarified that recovery proceedings could continue for the reduced amount without a new demand notice, validating recovery of tax and interest on the appellate assessment. en-us Wed, 10 Feb 1971 00:00:00 +0530 Tue, 07 May 2013 14:21:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149979 The tax scheme allowed interest under section 8(1-A) to be recalculated when assessed tax was varied in appeal, and a reduction in tax did not require a fresh notice of demand. The provisos to section 8, read with the main provision, showed that the legislature distinguished reduction from enhancement, and the doctrine of merger could not be used to impose an extra notice requirement. A retrospective amendment further clarified that recovery proceedings could continue for the reduced amount without a new demand notice, validating recovery of tax and interest on the appellate assessment. Case-Laws VAT and Sales Tax Wed, 10 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149979