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2021 (3) TMI 135 - HC - VAT and Sales TaxLevy of Interest for delayed remittance of Additional Sales Tax (AST) - section 24(3) of TNGST Act - period 2006-07 - HELD THAT:- The petitioner has filed returns in Form A-1, under a self-assessment scheme. It was thus incumbent upon the petitioner to have included (i) the correct undisputed turnover, as well as (ii) the correct liability in respect of that turnover. There is no dispute with respect to the turnover itself and there is also no dispute with respect to the liability under TNGST. However, the petitioner failed to remit the AST in regard to the turnover returned which is a lapse in self-assessment. The distinction noted by the Bench is very relevant in this case. The Bench states that the default arising on non-payment of tax on an admitted liability in the case of a self-assessment will attract an automatic levy of interest, whereas, default in filing an incomplete or incorrect return would attract interest only based on the adjudication by the Assessing Officer. The present assessment is based on a self-assessment and liability to AST is thus automatic. The question of determination is not relevant in the present case. It is relevant that the petitioner does not dispute either the turnover or the liability to AST. Immediately on being put to notice, at the first instance (on 10.11.2009) the petitioner made the entire payment of AST by 30.11.2009. Liability to AST is thus not in dispute - in the light of judgment in EID. PARRY (INDIA) LTD. VERSUS ASSISTANT COMMISSIONER (CT), CAC, CHENNAI (AND OTHER CASES) [1998 (12) TMI 589 - TAMIL NADU TAXATION SPECIAL TRIBUNAL] this case attracts interest under Section 24(3) automatically and there is no infirmity in the order challenged. Petition dismissed - decided against petitioner.
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