https://www.taxtmi.com/caselaws?id=234679 Opium grown by cultivators for the Narcotics Department was treated as liable to trade tax because an earlier Supreme Court ruling on the same statutory arrangement was applied as conclusive, rejecting the argument that no taxable sale or purchase existed. Interest under Section 8(1) of the U.P. Trade Tax Act, 1948 was treated as mandatory once tax was due and unpaid, so waiver was not available. The revisions challenging taxability and waiver of interest were dismissed, while the department's revisions on taxability succeeded. en-us Tue, 08 Jan 2013 00:00:00 +0530 Sat, 22 Jun 2013 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234679 Opium grown by cultivators for the Narcotics Department was treated as liable to trade tax because an earlier Supreme Court ruling on the same statutory arrangement was applied as conclusive, rejecting the argument that no taxable sale or purchase existed. Interest under Section 8(1) of the U.P. Trade Tax Act, 1948 was treated as mandatory once tax was due and unpaid, so waiver was not available. The revisions challenging taxability and waiver of interest were dismissed, while the department's revisions on taxability succeeded. Case-Laws VAT and Sales Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234679