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2008 (4) TMI 681 - KERALA HIGH COURTWhether, on the facts and circumstances of the case, interest is chargeable under section 23(3) of the Kerala General Sales Tax Act, 1963 from the date of filing of the return admitting the tax liability, but claiming concessional rate of tax or from the date of assessment and issuance of demand notice in pursuance thereof? Held that:- In the present case, the assessee has filed his return conceding a particular turnover by way of self-assessment and in that had claimed concessional rate of tax. The assessee was fully aware, unless he produces declaration form No. 18 from the purchasing dealer, that he would be disentitled to claim concessional rate of tax, in view of the language employed in the section itself and in spite of it, he had paid lesser rate of tax than what is specified in the Schedule to the Act. Since the assessee had not paid tax on the admitted turnover at the specified rate of tax, this is a case where tax due under the Act is not paid and therefore, the petitioner cannot escape the rigour of the penal provision under the Act. Tax revision petition requires to be rejected and accordingly rejected
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