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2004 (3) TMI 408 - SC - VAT and Sales TaxWhether the assessee could be considered to be a defaulter and liable to pay interest? Held that:- Appeal allowed. As the original assessments have been set aside and it has been directed that there should be recomputation, the original orders cease to exist. After recomputation fresh notices have been issued. The liability is to pay the amount before the date set out in the fresh notices. Thus, the appellants cannot be said to be defaulters unless they have not paid the dues within the time specified in those fresh notices. In such cases interest cannot be demanded for an earlier period.
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