1998 (11) TMI 618 - AT - VAT and Sales Tax

Summary

The Rajasthan Taxation Tribunal dismissed an application for revision regarding the liability of a dealer to pay interest on a penalty amount under the Rajasthan Sales Tax Act, 1954. The Tribunal held that no interest could accrue during the period when the penalty was set aside and not payable. The application for revision was dismissed with no order as to costs.