https://www.taxtmi.com/caselaws?id=157411 A restraint on tax collection and a later instalment order do not stop statutory interest from accruing on unpaid turnover tax, because interest follows non-payment within the prescribed time and is not displaced unless the order expressly suspends that consequence. The dealer's returns also did not avoid interest liability: the statutory scheme required not only disclosure of turnover and tax due, but timely payment with the prescribed challan, and incomplete or unpaid returns remained within the interest provisions. On the stated facts, the dealer continued to be liable for interest on delayed turnover tax, and the demand could not be quashed on the basis of the court orders or the form of the returns. en-us Fri, 21 Jun 1991 00:00:00 +0530 Sat, 05 Oct 2013 14:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157411 A restraint on tax collection and a later instalment order do not stop statutory interest from accruing on unpaid turnover tax, because interest follows non-payment within the prescribed time and is not displaced unless the order expressly suspends that consequence. The dealer's returns also did not avoid interest liability: the statutory scheme required not only disclosure of turnover and tax due, but timely payment with the prescribed challan, and incomplete or unpaid returns remained within the interest provisions. On the stated facts, the dealer continued to be liable for interest on delayed turnover tax, and the demand could not be quashed on the basis of the court orders or the form of the returns. Case-Laws VAT and Sales Tax Fri, 21 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157411