https://www.taxtmi.com/caselaws?id=157141 State sales tax payment machinery applies to Central sales tax under section 9(2) of the Central Sales Tax Act, 1956, so a dealer crossing the prescribed threshold must make monthly payments under rule 31(1A) of the Gujarat Sales Tax Rules, 1970, and delay attracts interest under section 47(4A) of the Gujarat Sales Tax Act, 1969. Interest on unpaid tax is automatic once the due date expires; no separate notice, hearing, or proof of sufficient cause is required, and no equitable waiver or remission is available. The Tribunal may correct computation, but it cannot enhance interest beyond the scope of the Revenue's challenge. en-us Fri, 15 Jan 1993 00:00:00 +0530 Mon, 30 Sep 2013 16:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157141 State sales tax payment machinery applies to Central sales tax under section 9(2) of the Central Sales Tax Act, 1956, so a dealer crossing the prescribed threshold must make monthly payments under rule 31(1A) of the Gujarat Sales Tax Rules, 1970, and delay attracts interest under section 47(4A) of the Gujarat Sales Tax Act, 1969. Interest on unpaid tax is automatic once the due date expires; no separate notice, hearing, or proof of sufficient cause is required, and no equitable waiver or remission is available. The Tribunal may correct computation, but it cannot enhance interest beyond the scope of the Revenue's challenge. Case-Laws VAT and Sales Tax Fri, 15 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157141