https://www.taxtmi.com/caselaws?id=259083 Interest under the Gujarat Sales Tax Act was not leviable for the period after the dealer made an ad hoc tax payment and before the assessment order, because the tax amount was already with the State and no further liability was found on final assessment. The Tribunal's deletion of the interest demand was therefore upheld. As the penalty under Section 45(6) was consequential to the disputed interest levy, it also could not survive once the interest demand failed. The assessee's relief on both interest and penalty was left undisturbed, and the appeals failed. en-us Thu, 09 Apr 2015 00:00:00 +0530 Wed, 29 Apr 2015 07:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259083 Interest under the Gujarat Sales Tax Act was not leviable for the period after the dealer made an ad hoc tax payment and before the assessment order, because the tax amount was already with the State and no further liability was found on final assessment. The Tribunal's deletion of the interest demand was therefore upheld. As the penalty under Section 45(6) was consequential to the disputed interest levy, it also could not survive once the interest demand failed. The assessee's relief on both interest and penalty was left undisturbed, and the appeals failed. Case-Laws VAT and Sales Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259083