https://www.taxtmi.com/caselaws?id=165050 Tax on the excise duty component became part of the tax due under the Kerala General Sales Tax Act once the Full Bench declaration made the liability legally enforceable, so interest under section 23(3) applied from the monthly return periods beginning January 1993, but not for the earlier period. Penalty under section 45A required more than a technical breach; the continued non-payment after the binding declaration was treated as lacking bona fides, yet the Court granted conditional relief by directing that the penalty would stand exonerated if the interest arrears were paid within one month, and would otherwise remain sustained. en-us Thu, 19 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165050 Tax on the excise duty component became part of the tax due under the Kerala General Sales Tax Act once the Full Bench declaration made the liability legally enforceable, so interest under section 23(3) applied from the monthly return periods beginning January 1993, but not for the earlier period. Penalty under section 45A required more than a technical breach; the continued non-payment after the binding declaration was treated as lacking bona fides, yet the Court granted conditional relief by directing that the penalty would stand exonerated if the interest arrears were paid within one month, and would otherwise remain sustained. Case-Laws VAT and Sales Tax Thu, 19 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165050