1972 (2) TMI 85

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.... the order of the 2nd respondent, the Assistant Commissioner of Sales Tax. The only point raised in this writ petition is whether the petitioner is liable to pay interest under section 16(3) of the Andhra Pradesh General Sales Tax Act. With respect to the year 1967-68, the petitioner submitted his return on 7th December, 1967, in form A-1. On the basis of this return, the Commercial Tax Officer is....

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....r payment of interest arises only in the case of a final assessment and not provisional assessment. In other words, it is suggested that when the section does not speak of provisional or final assessment, it has to be interpreted only as a final assessment. On the other hand, the learned Government Pleader contends that while the section is silent as to whether the assessment is provisional or fin....