https://www.taxtmi.com/caselaws?id=164101 Under section 59 of the Haryana General Sales Tax Act, 1973, interest accrues by operation of law on unpaid tax when the liability is finally sustained, even if an earlier appellate stage had quashed the demand. The statutory first proviso covers stayed recoveries and preserves interest from the date tax first became due, so a court stay does not accrual. The provision also does not make prior service of a demand notice a condition precedent for charging interest. The P&H HC therefore held interest leviable on the sustained liability and answered the reference against the assessee. en-us Tue, 26 May 2009 00:00:00 +0530 Sat, 08 Nov 2014 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164101 Under section 59 of the Haryana General Sales Tax Act, 1973, interest accrues by operation of law on unpaid tax when the liability is finally sustained, even if an earlier appellate stage had quashed the demand. The statutory first proviso covers stayed recoveries and preserves interest from the date tax first became due, so a court stay does not accrual. The provision also does not make prior service of a demand notice a condition precedent for charging interest. The P&H HC therefore held interest leviable on the sustained liability and answered the reference against the assessee. Case-Laws VAT and Sales Tax Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164101