https://www.taxtmi.com/caselaws?id=161241 Interest under section 8(1) of the U.P. Trade Tax Act, 1948 was held not chargeable on additional tax raised through rectification under section 22, where the dealer had never admitted the liability and the assessing authority had not treated it as payable initially. The operative principle was that interest attaches to tax that is already admitted or unquestionably due, not to a liability created later by rectification-based demand. On that basis, the Tribunal's view was upheld and interest on the additional tax levy was rejected. en-us Tue, 08 Apr 1997 00:00:00 +0530 Fri, 10 Jan 2014 16:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161241 Interest under section 8(1) of the U.P. Trade Tax Act, 1948 was held not chargeable on additional tax raised through rectification under section 22, where the dealer had never admitted the liability and the assessing authority had not treated it as payable initially. The operative principle was that interest attaches to tax that is already admitted or unquestionably due, not to a liability created later by rectification-based demand. On that basis, the Tribunal's view was upheld and interest on the additional tax levy was rejected. Case-Laws VAT and Sales Tax Tue, 08 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161241