https://www.taxtmi.com/caselaws?id=156847 Declaration forms could not be withheld as a coercive measure for recovery of interest already assessed and demanded, because the relevant rule authorised withholding only for undisputed pre-assessment dues; that relief was granted. A sales tax clearance certificate, however, could be refused where existing interest liability remained unpaid and no satisfactory provision for payment was shown, because the statutory condition for issuance was not satisfied. A belated stay petition was also rejected, as no rule prevented an earlier application and practice could not justify the delay. en-us Fri, 07 Sep 1990 00:00:00 +0530 Wed, 25 Sep 2013 15:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156847 Declaration forms could not be withheld as a coercive measure for recovery of interest already assessed and demanded, because the relevant rule authorised withholding only for undisputed pre-assessment dues; that relief was granted. A sales tax clearance certificate, however, could be refused where existing interest liability remained unpaid and no satisfactory provision for payment was shown, because the statutory condition for issuance was not satisfied. A belated stay petition was also rejected, as no rule prevented an earlier application and practice could not justify the delay. Case-Laws VAT and Sales Tax Fri, 07 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156847