https://www.taxtmi.com/caselaws?id=157556 Interest liability arises only where the statute expressly creates it, and the scope of an interest provision is confined to the categories of tax quantification it specifically covers. On the facts, tax was quantified pursuant to rectification under section 17 of the Rajasthan Sales Tax Act, 1954, not under the type of order contemplated by section 11-B. Accordingly, section 11-B did not extend to the rectified demand, and interest could not be levied on that amount. The Tribunal's view that the assessee was not liable to pay interest was therefore upheld, and the revision was dismissed in favour of the assessee. en-us Tue, 21 Sep 1993 00:00:00 +0530 Mon, 07 Oct 2013 18:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157556 Interest liability arises only where the statute expressly creates it, and the scope of an interest provision is confined to the categories of tax quantification it specifically covers. On the facts, tax was quantified pursuant to rectification under section 17 of the Rajasthan Sales Tax Act, 1954, not under the type of order contemplated by section 11-B. Accordingly, section 11-B did not extend to the rectified demand, and interest could not be levied on that amount. The Tribunal's view that the assessee was not liable to pay interest was therefore upheld, and the revision was dismissed in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157556