https://www.taxtmi.com/caselaws?id=161086 Interest on unpaid sales tax was treated as compensatory for continued use of revenue money, not as a penal charge. The Rajasthan High Court upheld levy under section 11B on tax that remained outstanding on and after the date the provision came into force, rejecting the argument that no interest could run on pre-insertion liabilities once they continued unpaid. The Court also upheld interest on outstanding Central Sales Tax demands after the provision was retrospectively extended to those demands, noting that no challenge to the validating amendment was raised and that the amended statute governed the liability. en-us Mon, 12 Feb 2001 00:00:00 +0530 Tue, 31 Dec 2013 16:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161086 Interest on unpaid sales tax was treated as compensatory for continued use of revenue money, not as a penal charge. The Rajasthan High Court upheld levy under section 11B on tax that remained outstanding on and after the date the provision came into force, rejecting the argument that no interest could run on pre-insertion liabilities once they continued unpaid. The Court also upheld interest on outstanding Central Sales Tax demands after the provision was retrospectively extended to those demands, noting that no challenge to the validating amendment was raised and that the amended statute governed the liability. Case-Laws VAT and Sales Tax Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161086