https://www.taxtmi.com/caselaws?id=164837 Interest under the sales tax statute was held chargeable only from the date of assessment where tax liability was determined by assessment after returns had been filed. Applying binding precedent on an in pari materia provision, the court held that no interest could be levied for any period before assessment. The demand for pre-assessment interest was therefore negatived, and the assessee succeeded on that issue. en-us Tue, 04 May 2010 00:00:00 +0530 Mon, 05 May 2014 10:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164837 Interest under the sales tax statute was held chargeable only from the date of assessment where tax liability was determined by assessment after returns had been filed. Applying binding precedent on an in pari materia provision, the court held that no interest could be levied for any period before assessment. The demand for pre-assessment interest was therefore negatived, and the assessee succeeded on that issue. Case-Laws VAT and Sales Tax Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164837