https://www.taxtmi.com/caselaws?id=159769 On modification of an assessment under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954, interest on unpaid tax continues to run from the original statutory due date on the modified tax amount. The appellate order does not create a fresh period for interest; it only requires recomputation of interest on the revised liability. A notice in form XXVIII is treated as intimation of the modified demand, not a new demand triggering interest anew. A conditional stay of recovery merely suspends enforcement while operative and does not extinguish the tax liability or stop the statutory accrual of interest. en-us Thu, 25 Sep 1997 00:00:00 +0530 Sat, 30 Nov 2013 17:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159769 On modification of an assessment under the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954, interest on unpaid tax continues to run from the original statutory due date on the modified tax amount. The appellate order does not create a fresh period for interest; it only requires recomputation of interest on the revised liability. A notice in form XXVIII is treated as intimation of the modified demand, not a new demand triggering interest anew. A conditional stay of recovery merely suspends enforcement while operative and does not extinguish the tax liability or stop the statutory accrual of interest. Case-Laws VAT and Sales Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159769