https://www.taxtmi.com/caselaws?id=158032 Under the Tamil Nadu General Sales Tax Act and Rules, tax in self-assessment cases became due on the 20th of the succeeding month, and the return with proof of full payment had to be filed by that date. A dealer could not defer the statutory due date by filing an original or revised return later, and interest under section 24(3) applied automatically to any tax remaining unpaid after the prescribed date. The court also distinguished J.K. Synthetics Ltd. because the Rajasthan provisions considered there were materially different. The differential tax therefore attracted interest from the statutory due date until actual payment. en-us Thu, 06 Oct 1994 00:00:00 +0530 Tue, 15 Oct 2013 14:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158032 Under the Tamil Nadu General Sales Tax Act and Rules, tax in self-assessment cases became due on the 20th of the succeeding month, and the return with proof of full payment had to be filed by that date. A dealer could not defer the statutory due date by filing an original or revised return later, and interest under section 24(3) applied automatically to any tax remaining unpaid after the prescribed date. The court also distinguished J.K. Synthetics Ltd. because the Rajasthan provisions considered there were materially different. The differential tax therefore attracted interest from the statutory due date until actual payment. Case-Laws VAT and Sales Tax Thu, 06 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158032