https://www.taxtmi.com/caselaws?id=103552 Interest under section 8(1) of the U.P. Sales Tax Act, 1948 is payable automatically when tax admittedly due under the return is not deposited within time, and the levy does not depend on a separate assessment order. A dealer who computed tax at an inapplicable, outdated rate despite the revised statutory rate remained liable for interest because there was no real dispute on classification or rate. Absence of mala fides could not defeat the statutory levy. The High Court's deletion of interest was therefore unjustified, and the levy was upheld in favour of the Revenue. en-us Thu, 18 Mar 1993 00:00:00 +0530 Fri, 12 Dec 2025 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103552 Interest under section 8(1) of the U.P. Sales Tax Act, 1948 is payable automatically when tax admittedly due under the return is not deposited within time, and the levy does not depend on a separate assessment order. A dealer who computed tax at an inapplicable, outdated rate despite the revised statutory rate remained liable for interest because there was no real dispute on classification or rate. Absence of mala fides could not defeat the statutory levy. The High Court's deletion of interest was therefore unjustified, and the levy was upheld in favour of the Revenue. Case-Laws VAT / Sales Tax Thu, 18 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103552