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1990 (12) TMI 288 - SUPREME COURTInterest on the amount of arrears paid of sales tax - Held that:- Appeal dismissed. Admittedly, the sales tax was in arrears against the petitioners when section 8(1-A) came into force and it remained unpaid after the expiry of six months from 25th of January, 1964, when the provision came into force. Interest, therefore, started automatically running on the arrears irrespective of the years to which they related. It is not disputed that the arrears of sales tax were paid by the appellants six months after the amending Act.
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