https://www.taxtmi.com/caselaws?id=158760 Interest on delayed entertainment tax was held payable for periods before Rule 20-A was inserted, because the liability already existed under sections 5(8) and 10(1) of the A.P. Entertainments Tax Act, 1939. Section 16(2-A) enabled retrospective rule-making, and Rule 20-A was read as fixing the rate of interest from the prescribed due date rather than creating a new liability. The court therefore treated the rule as covering earlier defaults and rejected a purely prospective construction. Strict interpretation of taxing provisions did not displace the clear statutory scheme, and the demand for interest was upheld. en-us Mon, 19 Feb 1996 00:00:00 +0530 Wed, 06 Nov 2013 17:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158760 Interest on delayed entertainment tax was held payable for periods before Rule 20-A was inserted, because the liability already existed under sections 5(8) and 10(1) of the A.P. Entertainments Tax Act, 1939. Section 16(2-A) enabled retrospective rule-making, and Rule 20-A was read as fixing the rate of interest from the prescribed due date rather than creating a new liability. The court therefore treated the rule as covering earlier defaults and rejected a purely prospective construction. Strict interpretation of taxing provisions did not displace the clear statutory scheme, and the demand for interest was upheld. Case-Laws VAT and Sales Tax Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158760