https://www.taxtmi.com/caselaws?id=162072 Interest under the Orissa Sales Tax Act was held payable only where the statutory conditions under section 12(4-a) or section 13(6) were satisfied, and not as an automatic consequence of assessment or notice. Because the eligibility certificate for sales tax concession was still operative, had not been withdrawn, and no completed default or valid enforceable demand existed, the demand for interest and penalty could not be sustained. The court also applied the principle that interest or penalty cannot be imposed without specific notice and opportunity where the law requires a default-based levy. en-us Fri, 07 Jul 2006 00:00:00 +0530 Sat, 15 Feb 2014 14:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162072 Interest under the Orissa Sales Tax Act was held payable only where the statutory conditions under section 12(4-a) or section 13(6) were satisfied, and not as an automatic consequence of assessment or notice. Because the eligibility certificate for sales tax concession was still operative, had not been withdrawn, and no completed default or valid enforceable demand existed, the demand for interest and penalty could not be sustained. The court also applied the principle that interest or penalty cannot be imposed without specific notice and opportunity where the law requires a default-based levy. Case-Laws VAT and Sales Tax Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162072