167A. Interest not payable in certain cases
Where a dealer is liable to pay tax under section 17 on sales of replenishment licence or export-import scrip or special import licence or advance licence or duty entitlement pass book (DEPB) licence or such other licence as the State Government may, by notification, specify and he becomes liable to pay interest under section 31 or section 32, as the case may be, for delayed payment or non-payment of tax, such interest accrued on or before the 30th day of April, 1996, in respect of tax on sales of such goods effected prior to the 1st day of May, 1996, shall not be payable.