https://www.taxtmi.com/caselaws?id=162946 Interest under section 23(3) of the Kerala General Sales Tax Act, 1963 was held applicable to delayed payment of surcharge under the Kerala Surcharge on Taxes Act, 1957. The Court treated the surcharge as an enhancement of sales tax liability, not as a separate levy, because the surcharge scheme and charging provisions showed legislative intent to integrate it with the principal tax. As section 3(1)(b) applied the Kerala General Sales Tax Act to the surcharge as it applies to tax under that Act, the interest provision extended to delayed surcharge payments. The challenge to the interest demand therefore failed. en-us Wed, 31 Jan 2007 00:00:00 +0530 Wed, 19 Mar 2014 12:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162946 Interest under section 23(3) of the Kerala General Sales Tax Act, 1963 was held applicable to delayed payment of surcharge under the Kerala Surcharge on Taxes Act, 1957. The Court treated the surcharge as an enhancement of sales tax liability, not as a separate levy, because the surcharge scheme and charging provisions showed legislative intent to integrate it with the principal tax. As section 3(1)(b) applied the Kerala General Sales Tax Act to the surcharge as it applies to tax under that Act, the interest provision extended to delayed surcharge payments. The challenge to the interest demand therefore failed. Case-Laws VAT and Sales Tax Wed, 31 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162946