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2010 (3) TMI 1064 - HC - VAT and Sales TaxLiability of interest on final assessment - Levy of sales tax on bags - Held that: - it is well settled law that assessee cannot predict the final assessment when he files his return bonafidely paying tax, which is due according to the assessee. If assessee does not pay tax, at the time of filing the return on the items, raising bonafide question about the levying of tax thereon before the assessing authority, he cannot be held liable to pay interest from the date of return but shall be liable to pay interest subsequent the date of assessment holding the assessee liable to pay tax - the petitioner shall be liable to pay interest subsequent to the period of assessment order and not for the period prior to the assessment order - petition allowed - decided partly in favor of petitioner.
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