https://www.taxtmi.com/caselaws?id=159741 When a penalty demand is set aside in appeal, the amount ceases to be payable during the intervening period until it is restored in later proceedings. On that basis, interest under the Rajasthan Sales Tax Act could not accrue for the period after annulment and before restoration, because the dealer had obtained refund and the liability was not subsisting then. The later revival of the penalty operated only from the date of restoration, so the levy of interest for the interregnum was rightly set aside in favour of the assessee. en-us Mon, 16 Nov 1998 00:00:00 +0530 Tue, 13 Feb 2018 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159741 When a penalty demand is set aside in appeal, the amount ceases to be payable during the intervening period until it is restored in later proceedings. On that basis, interest under the Rajasthan Sales Tax Act could not accrue for the period after annulment and before restoration, because the dealer had obtained refund and the liability was not subsisting then. The later revival of the penalty operated only from the date of restoration, so the levy of interest for the interregnum was rightly set aside in favour of the assessee. Case-Laws VAT and Sales Tax Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159741