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1999 (4) TMI 519 - SC - VAT and Sales TaxWhether, subsequent to the provisions of section 21 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Act, 1961, as amended by Act 25 of 1976 any interest could be levied on arrears of tax under sub-rule (4) of rule 45 of the Andhra Pradesh Sugarcane (Regulation of Supply and Purchase) Rules, 1961 Held that:- Appeal allowed. Interest can be levied and charged on delayed payment of tax only if the statute that levies and charges the tax makes a substantive provision in this behalf. There being no substantive provision in the Act for the levy of interest on arrears of tax that applied to purchases of sugarcane made subsequent to the date of commencement of the amending Act, no interest thereon could be so levied, based on the application of the said rule 45 or otherwise. The respondents shall refund the amounts that the appellants have paid within three months from today with interest at the rate of 18 per cent per annum from the date of payment till the refund is made.
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