https://www.taxtmi.com/caselaws?id=156610 A cheque tendered within time for admitted sales tax, and accepted by the department as a permitted mode of payment, operates as payment unless it is dishonoured. Where the cheque was received and deposited but was not presented for encashment, and no dishonour was shown, the delay in realisation was attributable to departmental inaction, not the dealer. Interest for delayed payment under section 8(1) can be levied only when the default is attributable to the assessee; on these facts, interest was not recoverable and the demand could not be sustained. en-us Tue, 08 Oct 1991 00:00:00 +0530 Mon, 23 Sep 2013 10:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156610 A cheque tendered within time for admitted sales tax, and accepted by the department as a permitted mode of payment, operates as payment unless it is dishonoured. Where the cheque was received and deposited but was not presented for encashment, and no dishonour was shown, the delay in realisation was attributable to departmental inaction, not the dealer. Interest for delayed payment under section 8(1) can be levied only when the default is attributable to the assessee; on these facts, interest was not recoverable and the demand could not be sustained. Case-Laws VAT and Sales Tax Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156610