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TMI Blog2021 (2) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was dealing in items such as flour, maida and suji. The petitioner was engaged in inter-state sales. The petitioner had filed his returns by treating the said goods as declared goods. He was paying tax at the rate of 4%. However, following the decision of the Hon'ble Supreme Court reported in 1994 AIR 64 (Rajasthan Roller Flour Mills Association Vs. State of Rajasthan), the said goods came to be categorized as non-declared goods. Therefore, the aforesaid transactions came to attract the provisions of additional sales tax Act and surcharge. The petitioner's assessment was reopened and an order dated 30.12.2003 was issued calling upon the petitioner to pay additional sales tax of Rs. 67, 630/- and surcharge of Rs. 26,637/-. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er demanding payment of interest and dismiss the writ petition. 4. Though in normal circumstances, I would have accepted the stand of the learned Government Advocate, in the case on hand, I am not able to do so. This is because the items in question were treated only as declared goods till the Hon'ble Supreme Court pronounced its decision on 01.09.1993. The transactions in question took place during 1992-1993. In other words, before the Hon'ble Supreme Court pronounced its decision, the transactions in question got concluded. In the State of Tamil Nadu, the items were all along only considered as declared goods. That is why, when the Tamil Nadu Roller Flour Mills Association made a request for waiver of arrears of surcharge, additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any, and within such time as may be specified in the notice of assessment, not being less than thirty days from the date of service of the notice. The tax under section 21 shall be paid without any notice of demand. In default of such payment, the whole of the amount outstanding on the date of the default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax or penalty or interest under this Act. Section 42(2) ....... Section 42(3) On any amount remaining unpaid after the date specified for its payment as referred to in sub-section (1) or in the order permitting payment in instalments, the dealer or person shall pay, in addition to the amount due, interest at [two] per ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.09.2011 and the demand raised has been remitted on 07.10.2011 within 30 days from date of order itself. Thus even in this case, the provisions of Sections 42(1) and 42(3) of the Act are 9. The arguments of the revenue to the effect that the ITC claimed in the return was incorrect, thus warranting the levy of interest, does not impress. The question of whether a claim of ITC is correct or otherwise is a matter of assessment and would not come within the ambit of self-assessment or computation of advance tax under Section 21. This argument is rejected. 10.These writ petitions are allowed. No costs. Consequently, connected Miscellaneous Petitions are closed. 6. The learned counsel for the petitioner would point out that the statutor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the period of default is not more than a month, no interest shall be paid: Provided further that where a dealer or person has preferred an appeal or revision against 1 [any order of assessment or revision of assessment under this Act], the interest payable under this sub-section, in respect of the amount in dispute in the appeal or revision, shall be postponed till the disposal of the appeal or revision, as the case may be, and shall be calculated on the amount that becomes due in accordance with the final order passed on the appeal or revision 2 [as if such amount had been specified in the order of assessment or revision of assessment, as the case maybe]." 7. It is not as if the petitioner tried to evade payment of tax. He paid tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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