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    <title>2013 (6) TMI 639 - ALLAHABAD HIGH COURT</title>
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    <description>Central excise duty paid by the purchaser was treated as part of taxable turnover and remained liable to tax. On interest, the provision governing admitted tax was held inapplicable where the assessee had consistently and bona fide disputed liability from the outset; in that situation, interest could not be levied under section 8(1), though the provision for disputed liability under section 8(1-B) could still apply. The tax levy on excise duty was sustained, while the interest demand was confined to the disputed-liability provision.</description>
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    <pubDate>Thu, 31 Mar 2011 00:00:00 +0530</pubDate>
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      <title>2013 (6) TMI 639 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=234814</link>
      <description>Central excise duty paid by the purchaser was treated as part of taxable turnover and remained liable to tax. On interest, the provision governing admitted tax was held inapplicable where the assessee had consistently and bona fide disputed liability from the outset; in that situation, interest could not be levied under section 8(1), though the provision for disputed liability under section 8(1-B) could still apply. The tax levy on excise duty was sustained, while the interest demand was confined to the disputed-liability provision.</description>
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      <pubDate>Thu, 31 Mar 2011 00:00:00 +0530</pubDate>
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