https://www.taxtmi.com/caselaws?id=164648 Interest on delayed sales tax under section 24(3) was treated as a substantive liability that relates back to the original assessment, because final determination after remand does not erase the earlier tax liability. The temporary postponement for disputed amounts during appeal or revision applied only until the dispute was resolved, after which the amount found due was treated as part of the original assessment. Deferred payment protection under section 17A(2) did not continue once the dealer breached the scheme conditions, so exemption from interest was unavailable. The writ petitions therefore failed. en-us Tue, 20 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164648 Interest on delayed sales tax under section 24(3) was treated as a substantive liability that relates back to the original assessment, because final determination after remand does not erase the earlier tax liability. The temporary postponement for disputed amounts during appeal or revision applied only until the dispute was resolved, after which the amount found due was treated as part of the original assessment. Deferred payment protection under section 17A(2) did not continue once the dealer breached the scheme conditions, so exemption from interest was unavailable. The writ petitions therefore failed. Case-Laws VAT and Sales Tax Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164648