Concessional sales tax claims fail without prescribed forms, and statutory interest accrues on unpaid admitted liability.

Interest was chargeable on unpaid Central sales tax where the dealer claimed concessional treatment on the basis of form C but failed to furnish the prescribed declaration forms within time. Section 8 of the U.P. Sales Tax Act, 1948 treats tax admittedly payable as due within the prescribed period and imposes simple interest on default. Where concessional or nil-rate treatment depends on statutory compliance and the dealer does not satisfy that condition, the unpaid amount is treated as part of the admitted liability and interest runs from the statutory due date. A plea of bona fide difficulty in obtaining form C did not displace the liability to interest.

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Issues: Whether interest was leviable on Central sales tax where the dealer claimed concessional rate on the basis of form C but failed to furnish the requisite forms in time.

Analysis: Section 8 of the U.P. Sales Tax Act, 1948 makes the tax admittedly payable by the dealer payable within the prescribed period and provides for simple interest on default. The expression tax admittedly payable includes tax disclosed in the return or accounts, and where concessional or nil rate treatment depends on compliance with statutory conditions, including production of prescribed forms, failure to produce those forms means the dealer remains liable at the normal rate. On the authorities considered, where a dealer does not satisfy the statutory requirement for concession, the unpaid amount becomes part of the admitted liability and interest runs from the due date prescribed under section 8(1). A claim of bona fide difficulty in obtaining form C does not displace the statutory liability to interest in such a case.

Conclusion: Interest was rightly chargeable on the unpaid Central sales tax, and the dealer's challenge to such liability failed.

Final Conclusion: The revisional court affirmed that non-furnishing of the requisite declaration forms defeated the claim to concessional taxation and attracted statutory interest on the unpaid tax liability.

Ratio Decidendi: Where a dealer claims concessional tax treatment subject to filing prescribed forms but fails to furnish them, the tax is treated as payable at the normal rate and interest under section 8(1) accrues on the unpaid admitted tax from the prescribed due date.

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