https://www.taxtmi.com/caselaws?id=164880 Delayed payment of Central sales tax attracted interest because Section 9(2B) of the Central Sales Tax Act, 1956 incorporates the State law provisions on due date, rate, assessment and collection of interest. The concessional rate claimed in monthly returns remained contingent on later production of C forms, and failure to produce them in time made the differential tax payable. The cause of delay did not matter: interest was payable irrespective of whether the default resulted from delayed C form production or any other reason. The revisional order restoring the levy was therefore valid, and the levy of interest for delayed payment stood affirmed. en-us Mon, 11 Oct 2010 00:00:00 +0530 Tue, 23 Sep 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164880 Delayed payment of Central sales tax attracted interest because Section 9(2B) of the Central Sales Tax Act, 1956 incorporates the State law provisions on due date, rate, assessment and collection of interest. The concessional rate claimed in monthly returns remained contingent on later production of C forms, and failure to produce them in time made the differential tax payable. The cause of delay did not matter: interest was payable irrespective of whether the default resulted from delayed C form production or any other reason. The revisional order restoring the levy was therefore valid, and the levy of interest for delayed payment stood affirmed. Case-Laws VAT and Sales Tax Mon, 11 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164880