https://www.taxtmi.com/caselaws?id=150370 Section 16(3) of the Andhra Pradesh General Sales Tax Act was treated as wide enough to levy interest when tax, assessed on the basis of the dealer's own return, was not paid within the time specified in the notice or instalment order. The provision was not confined to final assessment; it also applied where the amount due was already known and ascertainable, so there was no uncertainty preventing interest from running. The notice expressly stating that interest was payable reinforced this construction. Interest under section 16(3) was therefore held to be rightly levied. en-us Tue, 08 Feb 1972 00:00:00 +0530 Mon, 13 May 2013 18:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150370 Section 16(3) of the Andhra Pradesh General Sales Tax Act was treated as wide enough to levy interest when tax, assessed on the basis of the dealer's own return, was not paid within the time specified in the notice or instalment order. The provision was not confined to final assessment; it also applied where the amount due was already known and ascertainable, so there was no uncertainty preventing interest from running. The notice expressly stating that interest was payable reinforced this construction. Interest under section 16(3) was therefore held to be rightly levied. Case-Laws VAT and Sales Tax Tue, 08 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150370