https://www.taxtmi.com/caselaws?id=291072 Interest on delayed payment of tax is a substantive levy that can be imposed only when the taxing statute itself contains an express enabling provision. The Entry Tax Act, 1990 was treated as a self-contained enactment, and its provisions on assessment, payment, and recovery of unpaid tax or penalty did not authorise interest on belated payment of entry tax or penalty. Reliance on the General Sales Tax enactment was therefore misplaced because that law was not incorporated for imposing penal interest. The levy was consequently without authority of law and could not be sustained. en-us Tue, 25 Jun 2019 00:00:00 +0530 Wed, 02 Dec 2020 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291072 Interest on delayed payment of tax is a substantive levy that can be imposed only when the taxing statute itself contains an express enabling provision. The Entry Tax Act, 1990 was treated as a self-contained enactment, and its provisions on assessment, payment, and recovery of unpaid tax or penalty did not authorise interest on belated payment of entry tax or penalty. Reliance on the General Sales Tax enactment was therefore misplaced because that law was not incorporated for imposing penal interest. The levy was consequently without authority of law and could not be sustained. Case-Laws VAT and Sales Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291072