https://www.taxtmi.com/caselaws?id=150028 Interest under section 8(1-A) of the U.P. Sales Tax Act becomes payable automatically when the statutory conditions are satisfied. A separate assessment order for interest is not required, and liability does not depend on a distinct demand notice for interest or an express warning in the tax demand notice. The statutory scheme does not require prior notice that non-payment of assessed tax within time will attract interest, so the assessee remained liable for interest under the provision. en-us Thu, 27 Aug 1970 00:00:00 +0530 Wed, 08 May 2013 10:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150028 Interest under section 8(1-A) of the U.P. Sales Tax Act becomes payable automatically when the statutory conditions are satisfied. A separate assessment order for interest is not required, and liability does not depend on a distinct demand notice for interest or an express warning in the tax demand notice. The statutory scheme does not require prior notice that non-payment of assessed tax within time will attract interest, so the assessee remained liable for interest under the provision. Case-Laws VAT and Sales Tax Thu, 27 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150028