Interest couldn’t be demanded on belated payment of additional sales tax under Tamil Nadu Additional

CST & VAT : Where assessee paid additional sales tax, as provided under Tamil Nadu Additional Sales Tax Act, 1970, belatedly and thereupon Assessing Authority levied interest upon assessee under section 24(3) of Tamil Nadu General Sales Tax Act, 1959, interest could not be demanded, as there was no substantive provision in 1970 Act itself