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1976 (11) TMI 170 - SC - VAT and Sales TaxWhether the respondent is liable to pay interest on the amount due from him as sales tax? Whether it was necessary for the sales tax authorities to issue a fresh notice of demand to the respondent after the tax assessed by the Sales Tax Officer was reduced on appeal and further reduced on revision? Held that:- Appeal allowed. There is no dispute in the present case that the notice of assessment and demand was served upon the assessee-respondent. The respondent cannot, therefore, escape liability for payment of interest. And it is apparent from clause (b) of sub-section (9) that where as a result of appeal, revision or other proceedings the amount of the tax or other dues is reduced, it shall not be necessary for the assessing authority to serve upon the dealer a fresh notice.
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