https://www.taxtmi.com/caselaws?id=155980 Interest under section 11-B of the Rajasthan Sales Tax Act was held not leviable on tax assessed in reassessment proceedings under section 12, because the original wording did not expressly cover that class of assessment. The court applied strict construction of a fiscal charging provision and held that nothing can be implied into a taxing statute to create liability. It also relied on the long-standing administrative view that interest was not chargeable in such reassessment cases, and declined to depart from that interpretation. The Tribunal's view that the interest levy could not be sustained was upheld. en-us Tue, 08 Aug 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155980 Interest under section 11-B of the Rajasthan Sales Tax Act was held not leviable on tax assessed in reassessment proceedings under section 12, because the original wording did not expressly cover that class of assessment. The court applied strict construction of a fiscal charging provision and held that nothing can be implied into a taxing statute to create liability. It also relied on the long-standing administrative view that interest was not chargeable in such reassessment cases, and declined to depart from that interpretation. The Tribunal's view that the interest levy could not be sustained was upheld. Case-Laws VAT and Sales Tax Tue, 08 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155980