https://www.taxtmi.com/caselaws?id=362303 Interest under Section 24(3) of the Tamil Nadu General Sales Tax Act could not be sustained on differential tax paid after resolution of a disputed liability, because the tax had not crystallised in the manner required to trigger the statutory levy. The Madras High Court followed its earlier decision, applying the Supreme Court ruling in E.I.D. Parry, and held that where the underlying tax demand remained contested and the conditions for charging interest were not met, interest on the belated differential payment was unsustainable. en-us Mon, 18 Jun 2018 00:00:00 +0530 Fri, 22 Jun 2018 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362303 Interest under Section 24(3) of the Tamil Nadu General Sales Tax Act could not be sustained on differential tax paid after resolution of a disputed liability, because the tax had not crystallised in the manner required to trigger the statutory levy. The Madras High Court followed its earlier decision, applying the Supreme Court ruling in E.I.D. Parry, and held that where the underlying tax demand remained contested and the conditions for charging interest were not met, interest on the belated differential payment was unsustainable. Case-Laws VAT and Sales Tax Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362303