https://www.taxtmi.com/caselaws?id=154287 Interest under section 8(1-B) of the Sales Tax Act, 1948 was not chargeable where the assessee had complied with the demand notices, the tax had been refunded only because appellate relief was granted, and payment was again made when the demand was restored on reference. The court reasoned that interest is compensatory and arises only when assessed or enhanced tax remains unpaid after the notice period because of the assessee's default. As the State was never deprived of money by any withholding by the assessee, there was no unpaid amount attracting interest. The demand of interest was therefore illegal. en-us Fri, 28 Sep 1984 00:00:00 +0530 Fri, 16 Aug 2013 17:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154287 Interest under section 8(1-B) of the Sales Tax Act, 1948 was not chargeable where the assessee had complied with the demand notices, the tax had been refunded only because appellate relief was granted, and payment was again made when the demand was restored on reference. The court reasoned that interest is compensatory and arises only when assessed or enhanced tax remains unpaid after the notice period because of the assessee's default. As the State was never deprived of money by any withholding by the assessee, there was no unpaid amount attracting interest. The demand of interest was therefore illegal. Case-Laws VAT and Sales Tax Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154287