https://www.taxtmi.com/caselaws?id=159759 Interest on differential sales tax arising from final billing was held not leviable where the tax was collected at the time of final bills, deposited promptly with revised returns, and the record showed no unpaid tax retained from provisional bills or any intention to evade payment. The operative principle is that interest cannot be imposed merely because the final tax differs from the provisional amount when the liability is discharged soon after crystallisation and no avoidance element is established. en-us Mon, 02 Nov 1998 00:00:00 +0530 Tue, 13 Feb 2018 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159759 Interest on differential sales tax arising from final billing was held not leviable where the tax was collected at the time of final bills, deposited promptly with revised returns, and the record showed no unpaid tax retained from provisional bills or any intention to evade payment. The operative principle is that interest cannot be imposed merely because the final tax differs from the provisional amount when the liability is discharged soon after crystallisation and no avoidance element is established. Case-Laws VAT and Sales Tax Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159759