https://www.taxtmi.com/caselaws?id=164985 Interest on delayed VAT payment was held to fall under the provision for tax admittedly payable but not deposited within time, because the assessee had itself returned and paid tax at the higher rate for a substantial period. The later claim to a concessional rate was treated as an attempt to avoid the earlier admitted liability, and did not convert the matter into a case of assessed, reassessed, or enhanced tax remaining unpaid. Section 34(6) therefore did not apply. The operative effect was that interest was correctly charged under section 34(4), and the revision failed. en-us Sat, 19 Feb 2011 00:00:00 +0530 Tue, 16 Sep 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164985 Interest on delayed VAT payment was held to fall under the provision for tax admittedly payable but not deposited within time, because the assessee had itself returned and paid tax at the higher rate for a substantial period. The later claim to a concessional rate was treated as an attempt to avoid the earlier admitted liability, and did not convert the matter into a case of assessed, reassessed, or enhanced tax remaining unpaid. Section 34(6) therefore did not apply. The operative effect was that interest was correctly charged under section 34(4), and the revision failed. Case-Laws VAT and Sales Tax Sat, 19 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164985