https://www.taxtmi.com/caselaws?id=418754 Interest was payable on differential tax arising from reassessment under the Tamil Nadu Value Added Tax Act, 2006, because the dealer's correct return obligation made the tax due without notice and the reassessment only confirmed the balance payable. Section 42(3) was applied to treat interest as running for the entire period of default from the date the tax ought originally to have been paid on the correct turnover, not from the reassessment order. Since the dealer had under-declared turnover and paid the differential amount only after proceedings began, the liability to interest could not be avoided. en-us Wed, 16 Feb 2022 00:00:00 +0530 Thu, 08 Sep 2022 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418754 Interest was payable on differential tax arising from reassessment under the Tamil Nadu Value Added Tax Act, 2006, because the dealer's correct return obligation made the tax due without notice and the reassessment only confirmed the balance payable. Section 42(3) was applied to treat interest as running for the entire period of default from the date the tax ought originally to have been paid on the correct turnover, not from the reassessment order. Since the dealer had under-declared turnover and paid the differential amount only after proceedings began, the liability to interest could not be avoided. Case-Laws VAT and Sales Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418754