https://www.taxtmi.com/caselaws?id=159925 Interest under section 47(4-A) of the Gujarat Sales Tax Act was held chargeable only on default at the stage when tax became legally due under the relevant statutory sub-section, not on additional tax later found payable on assessment where the dealer had filed a bona fide return and paid both the returned tax and the assessed demand within time. The court read section 47 as a complete scheme, rejected a construction that would make part of sub-section (4-A) redundant, and applied the reasoning in J.K. Synthetics while declining to follow the earlier view in Associated Cement. The reference was answered in favour of the assessee and the interest levy was set aside. en-us Thu, 19 Nov 1998 00:00:00 +0530 Thu, 05 Dec 2013 16:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159925 Interest under section 47(4-A) of the Gujarat Sales Tax Act was held chargeable only on default at the stage when tax became legally due under the relevant statutory sub-section, not on additional tax later found payable on assessment where the dealer had filed a bona fide return and paid both the returned tax and the assessed demand within time. The court read section 47 as a complete scheme, rejected a construction that would make part of sub-section (4-A) redundant, and applied the reasoning in J.K. Synthetics while declining to follow the earlier view in Associated Cement. The reference was answered in favour of the assessee and the interest levy was set aside. Case-Laws VAT and Sales Tax Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159925