https://www.taxtmi.com/caselaws?id=391590 Interest under the Tamil Nadu General Sales Tax Act was not sustainable where the tax shown in monthly returns had been paid and no provisional assessment or demand notice had preceded payment. The Court held that even if the returns were treated as incorrect, the assessing authority had first to determine the tax payable and issue the requisite demand before interest could arise under section 24(3) read with section 9(2A). On that basis, the levy of interest for the period in question was quashed and relief was granted to the assessee. en-us Thu, 13 Jun 2019 00:00:00 +0530 Mon, 03 Feb 2020 10:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391590 Interest under the Tamil Nadu General Sales Tax Act was not sustainable where the tax shown in monthly returns had been paid and no provisional assessment or demand notice had preceded payment. The Court held that even if the returns were treated as incorrect, the assessing authority had first to determine the tax payable and issue the requisite demand before interest could arise under section 24(3) read with section 9(2A). On that basis, the levy of interest for the period in question was quashed and relief was granted to the assessee. Case-Laws VAT and Sales Tax Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391590