https://www.taxtmi.com/caselaws?id=164172 Where a concession or exemption depends on furnishing a prescribed declaration form, failure to produce the form by assessment or appeal defeats the claim and leaves the turnover taxable at the normal rate. On that basis, the tax shown in the return is treated as tax admittedly payable, and interest runs from the due date for filing the return under section 8(1); the post-assessment interest provision in section 8(1B) does not apply. The liability to interest is determined at the return stage and cannot be avoided by asserting legitimate expectation, bona fide belief, or hope that the declaration form would later be filed. en-us Wed, 14 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164172 Where a concession or exemption depends on furnishing a prescribed declaration form, failure to produce the form by assessment or appeal defeats the claim and leaves the turnover taxable at the normal rate. On that basis, the tax shown in the return is treated as tax admittedly payable, and interest runs from the due date for filing the return under section 8(1); the post-assessment interest provision in section 8(1B) does not apply. The liability to interest is determined at the return stage and cannot be avoided by asserting legitimate expectation, bona fide belief, or hope that the declaration form would later be filed. Case-Laws VAT and Sales Tax Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164172