Tax raised in best judgment assessment wouldn't attract interest which was leviable on non-payment o

CST & VAT : Karnataka VAT - Where Assessing Authority passed assessment order under section 12(3) on assessee and having found that amount of tax paid in advance was less than amount of tax assessed on final assessment levied interest under section 12(1B), since section 12(1B) had no application to instant case, levy of interest was unsustainable