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2008 (8) TMI 864 - KERALA HIGH COURTSales tax on coffee beans - interest demnded - Held that:- So far as the first three months are concerned, if the petitioners had filed revised monthly returns after the passing of the Finance Act in terms of rule 18(2A) of the KGST Rules, they could have avoided interest completely. It is only on account of this omission, the petitioners became liable for payment of interest under sub-section (3A) read with sub-section (3) of section 23 of the Act. However, we feel the petitioners are not liable to pay interest on the first purchase turnover of coffee for April, May and June until August 10, 1998, when they could have filed revised returns along with payment of tax. However, since interest is payable for the delayed payment of tax from August 10, 1998 till date of payment, we dispose of all the sales tax revisions by setting aside the Tribunal's order to the limited extent indicated above. The assessing authority is directed to make modification in demand without any delay.
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