https://www.taxtmi.com/caselaws?id=163881 Interest was held payable on tax attributable to turnover that continued to be shown as exempt after the exemption had been withdrawn. Section 23(3) of the Kerala General Sales Tax Act, 1963 covers tax or other assessed amounts not paid within time, and section 23(3A) extends interest to turnover not included in the return or escaping assessment, with interest running from the date the tax should have been paid if the turnover had been correctly disclosed. The failure to revise the return and pay tax on the now-taxable turnover was treated as misclassification leading to nonpayment, so the levy of interest was sustained. en-us Thu, 22 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163881 Interest was held payable on tax attributable to turnover that continued to be shown as exempt after the exemption had been withdrawn. Section 23(3) of the Kerala General Sales Tax Act, 1963 covers tax or other assessed amounts not paid within time, and section 23(3A) extends interest to turnover not included in the return or escaping assessment, with interest running from the date the tax should have been paid if the turnover had been correctly disclosed. The failure to revise the return and pay tax on the now-taxable turnover was treated as misclassification leading to nonpayment, so the levy of interest was sustained. Case-Laws VAT and Sales Tax Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163881