https://www.taxtmi.com/caselaws?id=162680 Interest under section 25(5) of the Haryana General Sales Tax Act, 1973 could not be charged for a period before the tax demand was raised, because the liability to pay interest arose only once the demand was made. Where the tax liability remained in dispute and no demand had yet been issued, the prior period did not attract interest. The principle applied was that pre-demand interest is not recoverable when the underlying liability has not crystallised. The assessee was therefore not liable for interest for the earlier period, and the point was decided in favour of the assessee and against the Revenue. en-us Mon, 29 May 2006 00:00:00 +0530 Tue, 05 Mar 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162680 Interest under section 25(5) of the Haryana General Sales Tax Act, 1973 could not be charged for a period before the tax demand was raised, because the liability to pay interest arose only once the demand was made. Where the tax liability remained in dispute and no demand had yet been issued, the prior period did not attract interest. The principle applied was that pre-demand interest is not recoverable when the underlying liability has not crystallised. The assessee was therefore not liable for interest for the earlier period, and the point was decided in favour of the assessee and against the Revenue. Case-Laws VAT and Sales Tax Mon, 29 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162680