https://www.taxtmi.com/caselaws?id=251958 Once a rectified tax demand crystallised on 14.03.2013, interest could not be computed for any earlier period, and instalment payments had to be appropriated first towards interest and then towards principal in accordance with Section 55C of the Kerala General Sales Tax Act, 1963. The Department was required to recompute the dues on that basis and furnish a statement to the taxpayer. Collection charges were also found unrecoverable because the recovery process had been initiated without proper credit for payments already made and was later corrected; in those circumstances, the recovery action did not justify such charges. en-us Thu, 26 Jun 2014 00:00:00 +0530 Mon, 06 Oct 2014 10:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251958 Once a rectified tax demand crystallised on 14.03.2013, interest could not be computed for any earlier period, and instalment payments had to be appropriated first towards interest and then towards principal in accordance with Section 55C of the Kerala General Sales Tax Act, 1963. The Department was required to recompute the dues on that basis and furnish a statement to the taxpayer. Collection charges were also found unrecoverable because the recovery process had been initiated without proper credit for payments already made and was later corrected; in those circumstances, the recovery action did not justify such charges. Case-Laws VAT and Sales Tax Thu, 26 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251958