https://www.taxtmi.com/caselaws?id=157090 Under Rule 16(3) of the Central Sales Tax (Orissa) Rules, 1957, interest on penalty is linked to the final determination of the amount ultimately found due when an appeal, revision or reference is pending. Where the revisional authority has not yet decided whether the penalty is payable, or in what amount, interest on that penalty cannot be demanded. The Orissa High Court accordingly quashed the interest demand, while leaving ultimate liability to depend on the outcome of the pending revision. en-us Wed, 24 Apr 1991 00:00:00 +0530 Mon, 30 Sep 2013 12:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157090 Under Rule 16(3) of the Central Sales Tax (Orissa) Rules, 1957, interest on penalty is linked to the final determination of the amount ultimately found due when an appeal, revision or reference is pending. Where the revisional authority has not yet decided whether the penalty is payable, or in what amount, interest on that penalty cannot be demanded. The Orissa High Court accordingly quashed the interest demand, while leaving ultimate liability to depend on the outcome of the pending revision. Case-Laws VAT and Sales Tax Wed, 24 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157090