https://www.taxtmi.com/caselaws?id=47349 Interest under section 8 of the U.P. Sales Tax Act, 1948 accrued automatically once statutory conditions for delayed tax payment were met, so no separate notice or fresh demand was required to levy it. However, where the interest was not included in the original assessment order, the demand still had to be raised within a reasonable time. On the facts, the demand made about four years after assessment was held inordinate and unsustainable. The levy principle was accepted, but recovery of the belatedly raised interest demand was disallowed. en-us Fri, 29 Apr 2005 00:00:00 +0530 Mon, 22 Sep 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47349 Interest under section 8 of the U.P. Sales Tax Act, 1948 accrued automatically once statutory conditions for delayed tax payment were met, so no separate notice or fresh demand was required to levy it. However, where the interest was not included in the original assessment order, the demand still had to be raised within a reasonable time. On the facts, the demand made about four years after assessment was held inordinate and unsustainable. The levy principle was accepted, but recovery of the belatedly raised interest demand was disallowed. Case-Laws VAT / Sales Tax Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47349