https://www.taxtmi.com/caselaws?id=160252 Interest on delayed Central Sales Tax dues cannot be levied by importing the State sales tax interest provisions through sections 9(2) and 9(2-A) of the Central Sales Tax Act unless the Central statute itself provides a substantive charging basis. By contrast, an interim writ order allowing payment in two stages was treated as an ad hoc arrangement to lift attachment and continue business, not as a statutory instalment order under the Andhra Pradesh General Sales Tax Act. Accordingly, interest on the Central Sales Tax demand was not leviable on that basis, while interest under the State sales tax law was upheld. en-us Mon, 08 Nov 1999 00:00:00 +0530 Thu, 12 Dec 2013 18:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160252 Interest on delayed Central Sales Tax dues cannot be levied by importing the State sales tax interest provisions through sections 9(2) and 9(2-A) of the Central Sales Tax Act unless the Central statute itself provides a substantive charging basis. By contrast, an interim writ order allowing payment in two stages was treated as an ad hoc arrangement to lift attachment and continue business, not as a statutory instalment order under the Andhra Pradesh General Sales Tax Act. Accordingly, interest on the Central Sales Tax demand was not leviable on that basis, while interest under the State sales tax law was upheld. Case-Laws VAT and Sales Tax Mon, 08 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160252