https://www.taxtmi.com/caselaws?id=167715 Purchase tax under section 9 of the Haryana General Sales Tax Act was upheld because binding precedent supported the levy in the relevant factual setting. Interest, however, could not be charged for the period before the assessment order, since the statutory liability to interest arose only when assessment created the additional demand and not from the original return or transaction. The tax demand was therefore sustained, but the pre-assessment interest component was set aside and the assessment demand directed to be recomputed accordingly. en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167715 Purchase tax under section 9 of the Haryana General Sales Tax Act was upheld because binding precedent supported the levy in the relevant factual setting. Interest, however, could not be charged for the period before the assessment order, since the statutory liability to interest arose only when assessment created the additional demand and not from the original return or transaction. The tax demand was therefore sustained, but the pre-assessment interest component was set aside and the assessment demand directed to be recomputed accordingly. Case-Laws VAT and Sales Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167715