1999 (11) TMI 844

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..... ls before the Tribunal were those levying interest on the delayed payment of sales tax dues under the Central Sales Tax Act and Andhra Pradesh General Sales Tax Act. As far as Central Sales Tax Act is concerned, it is now settled by the Supreme Court in India Carbon Ltd. v. State of Assam [1997] 106 STC 460 that there being no substantive provision in the Central Sales Tax Act for charging the int .....

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..... itting payment of tax in instalments, made under the Andhra Pradesh General Sales Tax Act. It is neither an order passed under the provisions of the Act nor does it tantamount to an order permitting payment of tax by instalments. It was an ad hoc order granted by way of interim measure in order to release the properties of the assessee from attachment so as to enable him to run the business. In fa .....

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