https://www.taxtmi.com/caselaws?id=155577 Exemption on purchases based on Form III-B depends on timely production of the forms before the assessing and appellate authorities; where the forms were not filed, the claim was treated as invalid. Corrugated sheets were considered distinct from paper for the relevant sales tax notification on the basis of factual classification, so the paper exemption did not apply. Interest on disputed tax under section 8(1) of the U.P. Sales Tax Act was held unsustainable where the assessee's challenge to liability was bona fide and no finding negativing bona fides had been recorded. en-us Tue, 02 Aug 1988 00:00:00 +0530 Thu, 05 Sep 2013 15:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155577 Exemption on purchases based on Form III-B depends on timely production of the forms before the assessing and appellate authorities; where the forms were not filed, the claim was treated as invalid. Corrugated sheets were considered distinct from paper for the relevant sales tax notification on the basis of factual classification, so the paper exemption did not apply. Interest on disputed tax under section 8(1) of the U.P. Sales Tax Act was held unsustainable where the assessee's challenge to liability was bona fide and no finding negativing bona fides had been recorded. Case-Laws VAT and Sales Tax Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155577