https://www.taxtmi.com/caselaws?id=155284 Interest under the Tamil Nadu General Sales Tax Act is compensatory for delayed payment only after tax has become due under the statutory scheme. Rule 18(3) governs provisional acceptance of returns filed without proof of payment, the point at which tax becomes due, and recovery procedure. Interest cannot be demanded without proper application of both the interest provision and Rule 18(3). Where assessment records and demand notices fail to demonstrate that application, interest notices require reconsideration. The assessing authority must determine liability afresh under the applicable provisions after giving the dealer an opportunity to be heard. en-us Tue, 12 Apr 1988 00:00:00 +0530 Mon, 02 Sep 2013 18:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155284 Interest under the Tamil Nadu General Sales Tax Act is compensatory for delayed payment only after tax has become due under the statutory scheme. Rule 18(3) governs provisional acceptance of returns filed without proof of payment, the point at which tax becomes due, and recovery procedure. Interest cannot be demanded without proper application of both the interest provision and Rule 18(3). Where assessment records and demand notices fail to demonstrate that application, interest notices require reconsideration. The assessing authority must determine liability afresh under the applicable provisions after giving the dealer an opportunity to be heard. Case-Laws VAT and Sales Tax Tue, 12 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155284