Assessee's Appeal Dismissed: Interest Liability Ruling Upheld The Allahabad High Court dismissed the revisions filed by the assessee against a Sales Tax Tribunal order on interest liability under the Central Sales ...
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The Allahabad High Court dismissed the revisions filed by the assessee against a Sales Tax Tribunal order on interest liability under the Central Sales Tax Act for the assessment years 1976-77, 1977-78, and 1980-81. The court upheld the Commissioner of Sales Tax's objection, ruling that as the assessee had accepted the assessment orders without filing appeals, the dispute on interest calculation was not maintainable. The revisions were rejected, and costs were awarded to the parties.
The judgment was passed by the Allahabad High Court in response to revisions filed by the assessee against a Sales Tax Tribunal order regarding interest liability under the Central Sales Tax Act for the assessment years 1976-77, 1977-78, and 1980-81. The court upheld the preliminary objection raised by the Commissioner of Sales Tax, stating that since the assessment orders were accepted by the assessee and no appeals were filed against them, the dispute regarding interest calculation was not maintainable. The revisions were dismissed, and costs were imposed on the parties. (Citation: 1988 (9) TMI 351 - ALLAHABAD HIGH COURT)
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