https://www.taxtmi.com/caselaws?id=404807 Where Additional Sales Tax was admitted in a self-assessment return, delayed remittance attracted interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 without any fresh assessment or demand notice. The Court treated the liability as arising from the returned turnover, not escaped turnover or a revised quantification, and held that tax due under the self-assessment scheme becomes recoverable in accordance with the return. Authorities concerning fresh assessment, revised demand, or appellate variation were distinguished. The later statutory framework under the Tamil Nadu Additional Sales Tax Act, 1970, as amended, reinforced the levy of interest on unpaid Additional Sales Tax. The challenge to the interest levy failed. en-us Mon, 01 Mar 2021 00:00:00 +0530 Mon, 27 Dec 2021 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404807 Where Additional Sales Tax was admitted in a self-assessment return, delayed remittance attracted interest under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959 without any fresh assessment or demand notice. The Court treated the liability as arising from the returned turnover, not escaped turnover or a revised quantification, and held that tax due under the self-assessment scheme becomes recoverable in accordance with the return. Authorities concerning fresh assessment, revised demand, or appellate variation were distinguished. The later statutory framework under the Tamil Nadu Additional Sales Tax Act, 1970, as amended, reinforced the levy of interest on unpaid Additional Sales Tax. The challenge to the interest levy failed. Case-Laws VAT and Sales Tax Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404807