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2016 (8) TMI 1364 - HC - VAT and Sales TaxInterest u/s 24 (3) of the TNGST Act - taxation on REP - Held that:- An identical issue came in the case of Dharmapuri District Co-operative Milk Producers Union Ltd., Vs. State of Tamil Nadu and others [2016 (8) TMI 1124 - MADRAS HIGH COURT], where it was held that there is no provision under the TNGST Act, which permits charging of interest unless and until there has been provisional assessment and notice of demand prescribing the period within which tax was to be paid - levying interest u/s 24 (3) of the Act are quashed - petition allowed - decided in favor of petitioner.
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