https://www.taxtmi.com/caselaws?id=162843 Interest under section 23(3A) of the Kerala General Sales Tax Act was payable on escaped turnover from the date tax would have fallen due if the turnover had been correctly included in the return. The court treated the omission as escaped assessment because the dealer had claimed exemption over goods not covered by the exemption certificate, and the record showed the taxable character of those goods was known during the relevant period. On that basis, statutory interest accrued on the tax due, and the challenge to the levy failed. en-us Mon, 26 Jun 2006 00:00:00 +0530 Sat, 15 Mar 2014 12:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162843 Interest under section 23(3A) of the Kerala General Sales Tax Act was payable on escaped turnover from the date tax would have fallen due if the turnover had been correctly included in the return. The court treated the omission as escaped assessment because the dealer had claimed exemption over goods not covered by the exemption certificate, and the record showed the taxable character of those goods was known during the relevant period. On that basis, statutory interest accrued on the tax due, and the challenge to the levy failed. Case-Laws VAT and Sales Tax Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162843