https://www.taxtmi.com/caselaws?id=155271 Penal interest on delayed payment of central sales tax was treated as recoverable where the tax had already been assessed and paid late. The analysis applied the principle that interest on overdue tax remains exigible under the Central Sales Tax Act, and that the recovery machinery under the Tamil Nadu General Sales Tax Act can be used to collect it. On the stated facts, the delay did not remove the statutory liability to pay interest on the outstanding tax dues, and the levy and recovery were upheld. en-us Tue, 12 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155271 Penal interest on delayed payment of central sales tax was treated as recoverable where the tax had already been assessed and paid late. The analysis applied the principle that interest on overdue tax remains exigible under the Central Sales Tax Act, and that the recovery machinery under the Tamil Nadu General Sales Tax Act can be used to collect it. On the stated facts, the delay did not remove the statutory liability to pay interest on the outstanding tax dues, and the levy and recovery were upheld. Case-Laws VAT and Sales Tax Tue, 12 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155271