https://www.taxtmi.com/caselaws?id=160874 Interest could not be levied where the assessee had bona fide disputed its liability to tax on brass idols sold as art brassware, because the amount did not constitute admitted tax under section 8(1) of the U.P. Trade Tax Act. As the tax liability was contested from the outset, the statutory basis for charging interest was absent. The Tribunal was therefore justified in deleting the interest, and that deletion was upheld. en-us Tue, 10 Oct 2000 00:00:00 +0530 Thu, 26 Dec 2013 10:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160874 Interest could not be levied where the assessee had bona fide disputed its liability to tax on brass idols sold as art brassware, because the amount did not constitute admitted tax under section 8(1) of the U.P. Trade Tax Act. As the tax liability was contested from the outset, the statutory basis for charging interest was absent. The Tribunal was therefore justified in deleting the interest, and that deletion was upheld. Case-Laws VAT and Sales Tax Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160874