https://www.taxtmi.com/caselaws?id=164492 Interest under the Haryana General Sales Tax Act was held to arise only on tax shown as due in the return, not on additional liability later created on assessment. Where the dealer has paid the tax declared in the return, no statutory default occurs merely because the Department subsequently determines a higher tax demand. The dealer is not required to anticipate the final assessment to avoid interest. Accordingly, interest was not leviable on the assessed addition, and the issue was decided in favour of the assessee. en-us Fri, 05 Mar 2010 00:00:00 +0530 Fri, 25 Apr 2014 11:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164492 Interest under the Haryana General Sales Tax Act was held to arise only on tax shown as due in the return, not on additional liability later created on assessment. Where the dealer has paid the tax declared in the return, no statutory default occurs merely because the Department subsequently determines a higher tax demand. The dealer is not required to anticipate the final assessment to avoid interest. Accordingly, interest was not leviable on the assessed addition, and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164492