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    <title>1993 (10) TMI 329 - RAJASTHAN HIGH COURT</title>
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    <description>Interest under section 11B of the Rajasthan Sales Tax Act, 1954 was payable on unpaid penalty once the amended provision applied to a demand notice for penalty and the amount was not paid within the prescribed time. A stay order in appeal or revision merely suspended recovery and did not extinguish the demand or stop interest from running while the amount remained outstanding. The High Court upheld the statutory liability to interest on the unpaid penalty amount and rejected the Tribunal&#039;s contrary view.</description>
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    <pubDate>Wed, 13 Oct 1993 00:00:00 +0530</pubDate>
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      <title>1993 (10) TMI 329 - RAJASTHAN HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=157629</link>
      <description>Interest under section 11B of the Rajasthan Sales Tax Act, 1954 was payable on unpaid penalty once the amended provision applied to a demand notice for penalty and the amount was not paid within the prescribed time. A stay order in appeal or revision merely suspended recovery and did not extinguish the demand or stop interest from running while the amount remained outstanding. The High Court upheld the statutory liability to interest on the unpaid penalty amount and rejected the Tribunal&#039;s contrary view.</description>
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      <pubDate>Wed, 13 Oct 1993 00:00:00 +0530</pubDate>
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