https://www.taxtmi.com/caselaws?id=234257 Section 17D(5) of the Kerala General Sales Tax Act requires payment of the assessed tax amount as a condition for filing an appeal, and that expression does not extend to interest unless the statute expressly says so. Interest is treated as a separate liability and cannot be merged with tax payable for this pre-condition. On the facts described, the assessed tax had already been paid, so the appeal could not be treated as defective for non-payment of interest, and the defect notice was unsustainable. en-us Tue, 05 Jun 2012 00:00:00 +0530 Tue, 05 Aug 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234257 Section 17D(5) of the Kerala General Sales Tax Act requires payment of the assessed tax amount as a condition for filing an appeal, and that expression does not extend to interest unless the statute expressly says so. Interest is treated as a separate liability and cannot be merged with tax payable for this pre-condition. On the facts described, the assessed tax had already been paid, so the appeal could not be treated as defective for non-payment of interest, and the defect notice was unsustainable. Case-Laws VAT and Sales Tax Tue, 05 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234257