https://www.taxtmi.com/caselaws?id=345116 Interest on delayed entry tax payment was recoverable by operation of the statutory scheme, because Section 13 of the U.P. Entry Tax Act applied Sections 31 and 33 of the U.P. VAT Act mutatis mutandis and those provisions made interest payable from the due date when tax remained unpaid. The absence of an express direction for interest in the assessment order did not extinguish the liability, as the charge arose automatically under the statute. Since part of the assessed tax was paid after a delay, interest followed on the delayed amount. en-us Fri, 07 Jul 2017 00:00:00 +0530 Wed, 28 Mar 2018 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345116 Interest on delayed entry tax payment was recoverable by operation of the statutory scheme, because Section 13 of the U.P. Entry Tax Act applied Sections 31 and 33 of the U.P. VAT Act mutatis mutandis and those provisions made interest payable from the due date when tax remained unpaid. The absence of an express direction for interest in the assessment order did not extinguish the liability, as the charge arose automatically under the statute. Since part of the assessed tax was paid after a delay, interest followed on the delayed amount. Case-Laws VAT and Sales Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345116