https://www.taxtmi.com/caselaws?id=159644 Penalty under sections 45 and 46 of the Gujarat Sales Tax Act could not be demanded before assessment fixed the dealer's taxable liability, so the pre-assessment penalty notice was invalid. Interest under section 47(4A) likewise required statutory preconditions such as unpaid tax, assessed excess tax, or an unpaid prior demand; where tax had been paid under the returns and no assessment had yet created any additional liability, the interest notice was contrary to law. Both monetary demands were quashed because the statutory basis for liability had not arisen. en-us Thu, 06 May 1999 00:00:00 +0530 Thu, 28 Nov 2013 16:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159644 Penalty under sections 45 and 46 of the Gujarat Sales Tax Act could not be demanded before assessment fixed the dealer's taxable liability, so the pre-assessment penalty notice was invalid. Interest under section 47(4A) likewise required statutory preconditions such as unpaid tax, assessed excess tax, or an unpaid prior demand; where tax had been paid under the returns and no assessment had yet created any additional liability, the interest notice was contrary to law. Both monetary demands were quashed because the statutory basis for liability had not arisen. Case-Laws VAT and Sales Tax Thu, 06 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159644