https://www.taxtmi.com/caselaws?id=153440 Statutory interest on sales tax arrears remained recoverable despite stay orders, because retrospective amendment to section 9(2) of the Central Sales Tax Act validated interest in accordance with State law and section 8(2) of the U.P. Sales Tax Act allowed interest to continue during the stayed period. A later reduction or modification of the assessment did not extinguish the surviving tax liability. No fresh notice of demand was required where the original assessment was only partly modified and not quashed in entirety; the existing demand notice continued to operate under section 8(9) of the U.P. Sales Tax Act. en-us Fri, 10 Sep 1982 00:00:00 +0530 Tue, 23 Jul 2013 16:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153440 Statutory interest on sales tax arrears remained recoverable despite stay orders, because retrospective amendment to section 9(2) of the Central Sales Tax Act validated interest in accordance with State law and section 8(2) of the U.P. Sales Tax Act allowed interest to continue during the stayed period. A later reduction or modification of the assessment did not extinguish the surviving tax liability. No fresh notice of demand was required where the original assessment was only partly modified and not quashed in entirety; the existing demand notice continued to operate under section 8(9) of the U.P. Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 10 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153440