https://www.taxtmi.com/caselaws?id=165405 Interest was not leviable where the tax disclosed in the returns had already been deposited before the returns were filed, because no liability to interest arose for the pre-demand period. The later assessment position did not alter that factual basis. Penalty under the same statutory provision also failed, as it was consequential on the same tax position and could not survive once interest was held not payable. On the facts found, neither interest nor penalty was sustainable against the dealer. en-us Mon, 27 Apr 2009 00:00:00 +0530 Fri, 04 Jul 2014 11:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165405 Interest was not leviable where the tax disclosed in the returns had already been deposited before the returns were filed, because no liability to interest arose for the pre-demand period. The later assessment position did not alter that factual basis. Penalty under the same statutory provision also failed, as it was consequential on the same tax position and could not survive once interest was held not payable. On the facts found, neither interest nor penalty was sustainable against the dealer. Case-Laws VAT and Sales Tax Mon, 27 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165405