https://www.taxtmi.com/caselaws?id=153442 Interest under section 16(3) of the Andhra Pradesh General Sales Tax Act remained payable where tax was not paid within the time fixed in the assessment notice, even though the demand portion had been scored out because of a court stay. The stay only prevented the authorities from issuing the usual demand and did not suspend the statutory charge to interest. A dealer who obtained and benefited from interlocutory protection could not rely on the absence of a formal demand to defeat liability for delayed payment. The objection to levy of interest therefore failed. en-us Thu, 23 Dec 1982 00:00:00 +0530 Tue, 23 Jul 2013 16:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153442 Interest under section 16(3) of the Andhra Pradesh General Sales Tax Act remained payable where tax was not paid within the time fixed in the assessment notice, even though the demand portion had been scored out because of a court stay. The stay only prevented the authorities from issuing the usual demand and did not suspend the statutory charge to interest. A dealer who obtained and benefited from interlocutory protection could not rely on the absence of a formal demand to defeat liability for delayed payment. The objection to levy of interest therefore failed. Case-Laws VAT and Sales Tax Thu, 23 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153442