https://www.taxtmi.com/caselaws?id=157074 Rule 10 of the Central Sales Tax (Orissa) Rules and section 9(2) of the Central Sales Tax Act operate in different fields: section 9(2) adopts the State sales tax machinery for levy and collection of tax, penalty and interest, so annulment of interest under rule 10 did not prevent resort to section 9(2). Interest, however, is not automatic and can be levied only after the assessing authority is satisfied that the statutory conditions under section 12(4-a) of the Orissa Sales Tax Act are met. Because the notice did not require the assessee to meet that issue, the Tribunal had not examined whether interest was justified on the facts, and its contrary view was incorrect. en-us Wed, 29 Jan 1992 00:00:00 +0530 Mon, 30 Sep 2013 11:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157074 Rule 10 of the Central Sales Tax (Orissa) Rules and section 9(2) of the Central Sales Tax Act operate in different fields: section 9(2) adopts the State sales tax machinery for levy and collection of tax, penalty and interest, so annulment of interest under rule 10 did not prevent resort to section 9(2). Interest, however, is not automatic and can be levied only after the assessing authority is satisfied that the statutory conditions under section 12(4-a) of the Orissa Sales Tax Act are met. Because the notice did not require the assessee to meet that issue, the Tribunal had not examined whether interest was justified on the facts, and its contrary view was incorrect. Case-Laws VAT and Sales Tax Wed, 29 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157074