https://www.taxtmi.com/caselaws?id=158886 Under self-assessment under section 13(2) of the Tamil Nadu General Sales Tax Act, tax on disclosed works contract turnover became due on the statutory date, and unpaid tax attracted automatic interest under section 24(3) without any separate demand or provisional assessment. Revised returns filed after the due date did not wipe out the earlier default, and interim orders obtained in related litigation did not extinguish the statutory consequence of delayed payment. The retrospective insertion of section 3-B confirmed the taxability of works contract turnover from the retrospective date. The impugned orders sustaining interest liability were therefore maintained. en-us Mon, 25 Nov 2002 00:00:00 +0530 Wed, 29 Jan 2014 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158886 Under self-assessment under section 13(2) of the Tamil Nadu General Sales Tax Act, tax on disclosed works contract turnover became due on the statutory date, and unpaid tax attracted automatic interest under section 24(3) without any separate demand or provisional assessment. Revised returns filed after the due date did not wipe out the earlier default, and interim orders obtained in related litigation did not extinguish the statutory consequence of delayed payment. The retrospective insertion of section 3-B confirmed the taxability of works contract turnover from the retrospective date. The impugned orders sustaining interest liability were therefore maintained. Case-Laws VAT and Sales Tax Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158886