https://www.taxtmi.com/caselaws?id=162184 Interest on unpaid tax accrued from the date fixed in the original demand notice, because liability arose when the dealer failed to pay by that date; later appellate or revisional modification only affected any excess interest refundable, not the commencement of liability. Form No. 33 issued under rule 190 was only a notice of modified dues and did not supersede the original demand notice in Form No. 30, which remained operative for interest computation. Reliance on an earlier tribunal decision did not displace this statutory interpretation. The application was dismissed. en-us Mon, 19 Aug 2002 00:00:00 +0530 Thu, 20 Feb 2014 15:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162184 Interest on unpaid tax accrued from the date fixed in the original demand notice, because liability arose when the dealer failed to pay by that date; later appellate or revisional modification only affected any excess interest refundable, not the commencement of liability. Form No. 33 issued under rule 190 was only a notice of modified dues and did not supersede the original demand notice in Form No. 30, which remained operative for interest computation. Reliance on an earlier tribunal decision did not displace this statutory interpretation. The application was dismissed. Case-Laws VAT and Sales Tax Mon, 19 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162184