https://www.taxtmi.com/caselaws?id=159899 Interest under section 8(1) of the U.P. Sales Tax Act is intended to secure timely tax payment and compensate the Revenue, but it is not wholly automatic where the assessee raises a bona fide and genuine dispute on taxability. The text also states that rectification under section 22 is confined to a patent mistake apparent from the record, not an issue requiring detailed reasoning or competing views. On that basis, the levy of interest could not be sustained without first examining whether the statutory conditions for rectification were satisfied, and the matter was remitted for fresh consideration in the proper legal framework. en-us Mon, 16 Mar 1998 00:00:00 +0530 Tue, 03 Dec 2013 16:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159899 Interest under section 8(1) of the U.P. Sales Tax Act is intended to secure timely tax payment and compensate the Revenue, but it is not wholly automatic where the assessee raises a bona fide and genuine dispute on taxability. The text also states that rectification under section 22 is confined to a patent mistake apparent from the record, not an issue requiring detailed reasoning or competing views. On that basis, the levy of interest could not be sustained without first examining whether the statutory conditions for rectification were satisfied, and the matter was remitted for fresh consideration in the proper legal framework. Case-Laws VAT and Sales Tax Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159899