https://www.taxtmi.com/caselaws?id=392668 Deferred sales tax under the Tamil Nadu General Sales Tax Act, 1959 remains subject to the terms of the deferral agreement, and interest is not excluded once the dealer fails to satisfy the repayment conditions. The Court explained that Section 17-A protects the assessee from interest only during the valid deferral period, while Section 24(3) makes interest payable after default. It further noted that tax liability arises through the return-based self-assessment mechanism under Section 13 and does not depend on a separate assessment order. Sickness proceedings and the absence of an assessment order therefore did not, by themselves, create a legal right to waiver of interest. en-us Thu, 06 Feb 2020 00:00:00 +0530 Wed, 07 Jul 2021 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392668 Deferred sales tax under the Tamil Nadu General Sales Tax Act, 1959 remains subject to the terms of the deferral agreement, and interest is not excluded once the dealer fails to satisfy the repayment conditions. The Court explained that Section 17-A protects the assessee from interest only during the valid deferral period, while Section 24(3) makes interest payable after default. It further noted that tax liability arises through the return-based self-assessment mechanism under Section 13 and does not depend on a separate assessment order. Sickness proceedings and the absence of an assessment order therefore did not, by themselves, create a legal right to waiver of interest. Case-Laws VAT and Sales Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392668