https://www.taxtmi.com/caselaws?id=154132 Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, was treated as constitutionally valid because the challenge had already been rejected in earlier proceedings and could not be reopened. The instalment concession for arrears did not displace the statutory liability where the permission was expressly conditional, including payment of penal interest at 24 per cent on outstanding arrears until clearance. As the conditions were not fully complied with, section 24(3) continued to apply to the defaulted instalments, and the demand for penal interest was upheld. en-us Sat, 16 Jul 1983 00:00:00 +0530 Wed, 07 Aug 2013 18:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154132 Section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, was treated as constitutionally valid because the challenge had already been rejected in earlier proceedings and could not be reopened. The instalment concession for arrears did not displace the statutory liability where the permission was expressly conditional, including payment of penal interest at 24 per cent on outstanding arrears until clearance. As the conditions were not fully complied with, section 24(3) continued to apply to the defaulted instalments, and the demand for penal interest was upheld. Case-Laws VAT and Sales Tax Sat, 16 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154132