https://www.taxtmi.com/caselaws?id=164731 Penal interest was not leviable on the alleged belated payment of additional sales tax because interest could be charged only where the statute authorised it and where the relevant amount was actually shown as unpaid. The later amendment applied only to unpaid additional tax or penalty imposed by the assessing authority, and the assessment order recorded a nil balance under the relevant heads. As nothing remained unpaid on the date of assessment, the demand was unsustainable and the issue was decided in favour of the assessee. en-us Fri, 24 Jul 2009 00:00:00 +0530 Tue, 04 Nov 2014 19:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164731 Penal interest was not leviable on the alleged belated payment of additional sales tax because interest could be charged only where the statute authorised it and where the relevant amount was actually shown as unpaid. The later amendment applied only to unpaid additional tax or penalty imposed by the assessing authority, and the assessment order recorded a nil balance under the relevant heads. As nothing remained unpaid on the date of assessment, the demand was unsustainable and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164731