1993 (9) TMI 323

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..... cts and circumstances of the case, the Tribunal was justified in holding that no interest is leviable in respect of order passed under section 17 of the Rajasthan Sales Tax Act? (ii) Whether, in the facts and circumstances of the case, the assessee is liable for payment of interest under section 11-B in case the tax is not deposited within the time allowed under section 7-A? (iii) Whether, in .....

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..... ion 17. An appeal was filed against this order, which was dismissed. In the second appeal before the Rajasthan Sales Tax Tribunal, it was held that the provisions of section 11-B were inserted by Act of 3 of 1990, which came into force with effect from May 13, 1989. The Tribunal was of the view that because there was no specific provision in the explanation with regard to quantification of tax l .....

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..... ovisions of section 11-B read with its explanation have restricted the scope of section 11-B only to those matters where quantification has been done and the section in which it is quantified. If the quantification is under any other section than those specified in section 11-B, then interest could not be charged. Looking to this interpretation of this provision, I am of the view that the Sales Ta .....

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