https://www.taxtmi.com/caselaws?id=161768 Under the amended Rajasthan Sales Tax Act, interest on short-paid tax quantified in reassessment or rectification proceedings is chargeable from the date the tax is deemed payable under section 11-B(1)(f), not merely from the date of reassessment or demand. The provision creates a deeming fiction that extends interest up to the date of quantification, while section 11-B(2) applies only after quantification if the demanded amount is not paid within the notice period. Section 16-B(2) also supports levy of interest by reference to assessment, reassessment or rectification orders. Earlier authorities under the unamended law do not control the amended scheme. en-us Wed, 24 Apr 2002 00:00:00 +0530 Wed, 05 Feb 2014 18:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161768 Under the amended Rajasthan Sales Tax Act, interest on short-paid tax quantified in reassessment or rectification proceedings is chargeable from the date the tax is deemed payable under section 11-B(1)(f), not merely from the date of reassessment or demand. The provision creates a deeming fiction that extends interest up to the date of quantification, while section 11-B(2) applies only after quantification if the demanded amount is not paid within the notice period. Section 16-B(2) also supports levy of interest by reference to assessment, reassessment or rectification orders. Earlier authorities under the unamended law do not control the amended scheme. Case-Laws VAT and Sales Tax Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161768