https://www.taxtmi.com/caselaws?id=158225 An extension of time for filing sales tax returns may lawfully be made conditional on payment of interest, because the return-filing requirement and the interest provision operate together where tax is not paid as required before filing. A general extension without conditions may also extend the time for tax deposit, but that principle does not apply when the Assessing Authority expressly attaches an interest condition. As no provision in the Act or Rules prohibited such a condition, a dealer accepting the extension had to accept it as granted. Interest was therefore recoverable for the extended period, and the reference was answered in favour of the Revenue. en-us Wed, 22 May 1996 00:00:00 +0530 Fri, 18 Oct 2013 14:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158225 An extension of time for filing sales tax returns may lawfully be made conditional on payment of interest, because the return-filing requirement and the interest provision operate together where tax is not paid as required before filing. A general extension without conditions may also extend the time for tax deposit, but that principle does not apply when the Assessing Authority expressly attaches an interest condition. As no provision in the Act or Rules prohibited such a condition, a dealer accepting the extension had to accept it as granted. Interest was therefore recoverable for the extended period, and the reference was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158225