https://www.taxtmi.com/caselaws?id=162421 Interest under section 11-D of the Punjab General Sales Tax Act was treated as arising with the assessment and consequent demand, not merely from the filing of the return. The court noted that the issue was already covered by the Supreme Court's authoritative precedent and applied that ruling to the statutory interest liability. On that basis, the question was answered in favour of the assessee and against the Revenue. en-us Thu, 21 Aug 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162421 Interest under section 11-D of the Punjab General Sales Tax Act was treated as arising with the assessment and consequent demand, not merely from the filing of the return. The court noted that the issue was already covered by the Supreme Court's authoritative precedent and applied that ruling to the statutory interest liability. On that basis, the question was answered in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162421