https://www.taxtmi.com/caselaws?id=150942 Enhanced sales tax could not be recovered until a fresh notice of demand was served after appellate or revisional enhancement, because the enhanced amount carries a separate 30-day payment period and the assessee is not in default before expiry. Penal interest was also unavailable where the statutory six-month period from the enhancement order had not expired and the excess remained unpaid. A penalty notice for non-payment within time was likewise unsustainable because, without service of the fresh demand notice, the time for payment had not begun to run. The article states that recovery, interest, and penalty action all failed for want of the required statutory preconditions. en-us Tue, 03 Sep 1974 00:00:00 +0530 Sat, 25 May 2013 09:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150942 Enhanced sales tax could not be recovered until a fresh notice of demand was served after appellate or revisional enhancement, because the enhanced amount carries a separate 30-day payment period and the assessee is not in default before expiry. Penal interest was also unavailable where the statutory six-month period from the enhancement order had not expired and the excess remained unpaid. A penalty notice for non-payment within time was likewise unsustainable because, without service of the fresh demand notice, the time for payment had not begun to run. The article states that recovery, interest, and penalty action all failed for want of the required statutory preconditions. Case-Laws VAT and Sales Tax Tue, 03 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150942