https://www.taxtmi.com/caselaws?id=157583 Under the self-assessment scheme, a complete return filed without proof of tax payment falls under rule 18(3) of the Tamil Nadu General Sales Tax Rules, not rule 18(4), so tax becomes due on receipt of the return or the last due date and interest under section 24(3) is recoverable without a prior notice of demand. A separate claim for refund of excess tax paid in an earlier year cannot be unilaterally adjusted against tax payable for a later year, and it does not suspend or extinguish the statutory liability for current tax and consequential interest. The revenue demand was sustained and the refund claim was left to be pursued independently. en-us Thu, 09 Jul 1992 00:00:00 +0530 Tue, 08 Oct 2013 14:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157583 Under the self-assessment scheme, a complete return filed without proof of tax payment falls under rule 18(3) of the Tamil Nadu General Sales Tax Rules, not rule 18(4), so tax becomes due on receipt of the return or the last due date and interest under section 24(3) is recoverable without a prior notice of demand. A separate claim for refund of excess tax paid in an earlier year cannot be unilaterally adjusted against tax payable for a later year, and it does not suspend or extinguish the statutory liability for current tax and consequential interest. The revenue demand was sustained and the refund claim was left to be pursued independently. Case-Laws VAT and Sales Tax Thu, 09 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157583