https://www.taxtmi.com/caselaws?id=163564 Excess sales tax accepted by the department for an earlier assessment year can be adjusted against later tax liability under Rule 18(7) of the Tamil Nadu General Sales Tax Rules, 1959, where the final assessment shows excess payment and no arrears remain. On that statutory footing, a notice treating the later demand as unpaid and levying interest under section 24(3) for delay was not sustainable. The authority must first give effect to the excess payment already accepted and then determine whether any balance remains due in accordance with law. en-us Fri, 23 Feb 2007 00:00:00 +0530 Fri, 04 Apr 2014 15:43:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163564 Excess sales tax accepted by the department for an earlier assessment year can be adjusted against later tax liability under Rule 18(7) of the Tamil Nadu General Sales Tax Rules, 1959, where the final assessment shows excess payment and no arrears remain. On that statutory footing, a notice treating the later demand as unpaid and levying interest under section 24(3) for delay was not sustainable. The authority must first give effect to the excess payment already accepted and then determine whether any balance remains due in accordance with law. Case-Laws VAT and Sales Tax Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163564