https://www.taxtmi.com/caselaws?id=163383 Interest under the West Bengal Sales Tax Act, 1994 was held to depend on the stage at which tax became payable. Section 31 applies to non-payment or delayed payment before assessment, where liability arises on expiry of the return-filing or payment date. Section 32 applies after assessment and operates only if the dealer does not pay the assessed tax and penalty within the time stated in the demand notice. Because the tax was determined only after assessment following detected suppression of sales, interest could not be charged from the due date of filing returns. It became chargeable only after service of the demand notice, and the revisional order was set aside. en-us Fri, 23 Apr 2004 00:00:00 +0530 Tue, 01 Apr 2014 17:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163383 Interest under the West Bengal Sales Tax Act, 1994 was held to depend on the stage at which tax became payable. Section 31 applies to non-payment or delayed payment before assessment, where liability arises on expiry of the return-filing or payment date. Section 32 applies after assessment and operates only if the dealer does not pay the assessed tax and penalty within the time stated in the demand notice. Because the tax was determined only after assessment following detected suppression of sales, interest could not be charged from the due date of filing returns. It became chargeable only after service of the demand notice, and the revisional order was set aside. Case-Laws VAT and Sales Tax Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163383