HC upheld imposition of interest on HMT since it had deposited lower amount of tax

CST & VAT : CST - Where assessee, a public sector undertaking, had deposited tax on inter-State sale of tractors at rate of 2 per cent, whereas it was required to pay tax at rate of 4 per cent and thereupon Assessing Authority demanded additional tax and also levied interest upon assessee, levy of interest was justified