https://www.taxtmi.com/caselaws?id=162784 Interest could not be levied on delayed payment of penalty under the Central Sales Tax Act, 1956 because the Act authorised interest only on delayed tax payment and contained no express provision for interest on penalty. Section 13(2) of the Karnataka Sales Tax Act, 1957 could not be used to expand the charging power under the Central Act or create a substantive liability not found there. The governing principle applied was that interest on a tax-related liability requires clear statutory authority; in the absence of such authority, the demand was unsustainable and was liable to be quashed to that extent. en-us Thu, 15 Dec 2005 00:00:00 +0530 Fri, 14 Mar 2014 11:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162784 Interest could not be levied on delayed payment of penalty under the Central Sales Tax Act, 1956 because the Act authorised interest only on delayed tax payment and contained no express provision for interest on penalty. Section 13(2) of the Karnataka Sales Tax Act, 1957 could not be used to expand the charging power under the Central Act or create a substantive liability not found there. The governing principle applied was that interest on a tax-related liability requires clear statutory authority; in the absence of such authority, the demand was unsustainable and was liable to be quashed to that extent. Case-Laws VAT and Sales Tax Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162784