https://www.taxtmi.com/caselaws?id=162256 Interest under section 23(3) of the Kerala General Sales Tax Act could not be charged from 1 May of the relevant assessment years where the tax liability on concrete pole turnover was not admitted in the original returns and crystallised only on filing of revised returns. The revised returns and prompt payment showed that interest on belated payment ran only from the date the liability became fixed, not from the start of the assessment year. However, because payment was made after the revised returns were filed, interest remained payable for the limited period of delay between filing and remittance. en-us Mon, 09 Aug 2004 00:00:00 +0530 Fri, 21 Feb 2014 16:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162256 Interest under section 23(3) of the Kerala General Sales Tax Act could not be charged from 1 May of the relevant assessment years where the tax liability on concrete pole turnover was not admitted in the original returns and crystallised only on filing of revised returns. The revised returns and prompt payment showed that interest on belated payment ran only from the date the liability became fixed, not from the start of the assessment year. However, because payment was made after the revised returns were filed, interest remained payable for the limited period of delay between filing and remittance. Case-Laws VAT and Sales Tax Mon, 09 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162256