https://www.taxtmi.com/caselaws?id=44591 Full and correct sales-tax returns are required for compliance where the statute imposes interest on unpaid tax. Omitting taxable turnover and the corresponding tax liability renders a return incomplete and can attract statutory interest for non-payment. An interim stay on tax recovery does not, by itself, suspend the accrual of interest where the underlying tax liability remains ascertainable. A constitutional challenge to the charging provision, even if pursued bona fide, does not necessarily displace interest liability. The principle that a court's act should not prejudice a party does not override a statutory entitlement to interest in these circumstances. en-us Tue, 08 Jul 1997 00:00:00 +0530 Tue, 16 Dec 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44591 Full and correct sales-tax returns are required for compliance where the statute imposes interest on unpaid tax. Omitting taxable turnover and the corresponding tax liability renders a return incomplete and can attract statutory interest for non-payment. An interim stay on tax recovery does not, by itself, suspend the accrual of interest where the underlying tax liability remains ascertainable. A constitutional challenge to the charging provision, even if pursued bona fide, does not necessarily displace interest liability. The principle that a court's act should not prejudice a party does not override a statutory entitlement to interest in these circumstances. Case-Laws VAT / Sales Tax Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44591