https://www.taxtmi.com/caselaws?id=150583 Interest under section 8(1-A) of the U.P. Sales Tax Act continues to accrue once tax remains unpaid within the prescribed time, and a stay of recovery in writ proceedings does not suspend that statutory liability unless the statute itself so provides. The court applied the Supreme Court's interpretation of the provision and rejected the contention that interest could not be recovered for the stay period. The ancillary argument based on refusal to accept tender was not accepted on the record. The challenge to recovery of interest therefore failed, and the writ petitions were dismissed with costs. en-us Wed, 31 Oct 1973 00:00:00 +0530 Sat, 18 May 2013 18:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150583 Interest under section 8(1-A) of the U.P. Sales Tax Act continues to accrue once tax remains unpaid within the prescribed time, and a stay of recovery in writ proceedings does not suspend that statutory liability unless the statute itself so provides. The court applied the Supreme Court's interpretation of the provision and rejected the contention that interest could not be recovered for the stay period. The ancillary argument based on refusal to accept tender was not accepted on the record. The challenge to recovery of interest therefore failed, and the writ petitions were dismissed with costs. Case-Laws VAT and Sales Tax Wed, 31 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150583