1972 (2) TMI 85 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the writ petition challenging the liability to pay interest under section 16(3) of the Andhra Pradesh General Sales Tax Act. The court held that the provision for interest applies to both provisional and final assessments, and in this case, the petitioner was directed to pay a known amount within a specified time, triggering the interest provision. The petition was dismissed with no costs.