https://www.taxtmi.com/caselaws?id=158191 Penal interest under section 23(3) of the Kerala General Sales Tax Act, 1963 arises only after an actual assessment or self-assessment has created an assessed tax liability, so the mere failure to file a return does not deem assessment to have occurred on the return due date. Where no return is filed, the later assessment order and demand notice fix the point from which penal interest can run. Accordingly, the levy could not be charged from the original return due date and was sustainable only for the period after service of the assessment demand on tax remaining unpaid. en-us Tue, 24 May 1994 00:00:00 +0530 Fri, 18 Oct 2013 11:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158191 Penal interest under section 23(3) of the Kerala General Sales Tax Act, 1963 arises only after an actual assessment or self-assessment has created an assessed tax liability, so the mere failure to file a return does not deem assessment to have occurred on the return due date. Where no return is filed, the later assessment order and demand notice fix the point from which penal interest can run. Accordingly, the levy could not be charged from the original return due date and was sustainable only for the period after service of the assessment demand on tax remaining unpaid. Case-Laws VAT and Sales Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158191