https://www.taxtmi.com/caselaws?id=154996 Penal interest under section 23(3) of the Kerala General Sales Tax Act is contingent on prior issuance of a valid notice of demand in the manner prescribed by rule 18(3) in Form No. 14. Where no such notice is issued, the statutory precondition for levy is absent and the penal interest demand cannot stand. The revisional demand was therefore unsustainable against the assessee, and the demand and revisional order were quashed. en-us Fri, 21 Feb 1986 00:00:00 +0530 Fri, 30 Aug 2013 18:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154996 Penal interest under section 23(3) of the Kerala General Sales Tax Act is contingent on prior issuance of a valid notice of demand in the manner prescribed by rule 18(3) in Form No. 14. Where no such notice is issued, the statutory precondition for levy is absent and the penal interest demand cannot stand. The revisional demand was therefore unsustainable against the assessee, and the demand and revisional order were quashed. Case-Laws VAT and Sales Tax Fri, 21 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154996