Interest could be levied during reassessment of VAT even when penalty was not levied under Karnataka

CST & VAT : Where Assessing Authority had reassessed assessee under section 39 of Karnataka Value Added Tax Act, 2003 and raised additional tax demand upon it and also levied interest under section 36 on it, it could not be contended that it was only when penalty under section 72(2) was levied upon assessee, interest under section 36 could be levied