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2010 (10) TMI 952 - HC - VAT and Sales TaxWhether the Commissioner of Commercial Taxes was justified in holding that the appellant is liable to pay interest on belated payment of Central sales tax for the assessment year 2000-01? Held that:- Payment of tax at concessional rate at four per cent along with monthly returns is on the specific premise that the appellant will produce C forms later or will pay differential tax with interest. The stand taken by the appellant is that since there is time to produce C forms, such time available for production of C forms will be available for payment of balance tax with out interest. Irrespective of circumstances that led to delay in payment of tax, interest is payable at the rate prescribed in the statute. We notice that by virtue of section 9(2B), section 23(3A) of the KGST Act is made applicable for the purpose of levy and collection of interest for belated payment of Central sales tax. Thus we uphold the order of the Commissioner and dismiss the sales tax appeal
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