https://www.taxtmi.com/caselaws?id=159916 Interest under section 24(3) of the Tamil Nadu General Sales Tax Act accrued automatically when tax remained unpaid after the statutory due date, and later filing of revised or supplementary returns did not erase the earlier default. The same interest mechanism applied to additional sales tax, surcharge, and works contract liabilities, including liabilities validated retrospectively, because the underlying tax obligation and recovery machinery stood attracted from the relevant date. A revisional order passed without affording the dealer a personal hearing was procedurally defective and was set aside for fresh disposal after hearing. en-us Wed, 23 Dec 1998 00:00:00 +0530 Tue, 03 Dec 2013 18:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159916 Interest under section 24(3) of the Tamil Nadu General Sales Tax Act accrued automatically when tax remained unpaid after the statutory due date, and later filing of revised or supplementary returns did not erase the earlier default. The same interest mechanism applied to additional sales tax, surcharge, and works contract liabilities, including liabilities validated retrospectively, because the underlying tax obligation and recovery machinery stood attracted from the relevant date. A revisional order passed without affording the dealer a personal hearing was procedurally defective and was set aside for fresh disposal after hearing. Case-Laws VAT and Sales Tax Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159916