https://www.taxtmi.com/caselaws?id=150617 Under the U.P. Sales Tax Act, tax becomes recoverable only on service of a notice of demand, and any appellate or revisional variation must be reflected in a demand matching the finally determined liability. Interest under section 8(1-A) arises only where tax remains unpaid beyond the prescribed period; for enhanced tax, the second proviso contemplates interest only if the excess remains unpaid for six months after the enhancement order. The commentary states that a revisional restoration of the original assessment after appellate reduction amounts to an enhancement, but where the enhanced amount is paid within time, no default attracting interest arises and no fresh recovery for interest is justified. en-us Wed, 05 Dec 1973 00:00:00 +0530 Mon, 20 May 2013 14:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150617 Under the U.P. Sales Tax Act, tax becomes recoverable only on service of a notice of demand, and any appellate or revisional variation must be reflected in a demand matching the finally determined liability. Interest under section 8(1-A) arises only where tax remains unpaid beyond the prescribed period; for enhanced tax, the second proviso contemplates interest only if the excess remains unpaid for six months after the enhancement order. The commentary states that a revisional restoration of the original assessment after appellate reduction amounts to an enhancement, but where the enhanced amount is paid within time, no default attracting interest arises and no fresh recovery for interest is justified. Case-Laws VAT and Sales Tax Wed, 05 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150617