https://www.taxtmi.com/caselaws?id=233564 Interest under section 27(1) of the Delhi Sales Tax Act was held not leviable where no return had been filed and tax was later determined only on assessment. The court read section 21(3) and section 27(1) together and held that "tax due" in section 27(1) means tax due according to a return, not tax first quantified on assessment. Non-filing of returns may attract other statutory consequences, but not interest under that provision before assessment. The order directing payment of interest was set aside, and consequential relief followed. en-us Thu, 21 Mar 2013 00:00:00 +0530 Tue, 22 Jul 2014 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233564 Interest under section 27(1) of the Delhi Sales Tax Act was held not leviable where no return had been filed and tax was later determined only on assessment. The court read section 21(3) and section 27(1) together and held that "tax due" in section 27(1) means tax due according to a return, not tax first quantified on assessment. Non-filing of returns may attract other statutory consequences, but not interest under that provision before assessment. The order directing payment of interest was set aside, and consequential relief followed. Case-Laws VAT and Sales Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233564