https://www.taxtmi.com/caselaws?id=162597 Interest was chargeable on unpaid Central sales tax where the dealer claimed concessional treatment on the basis of form C but failed to furnish the prescribed declaration forms within time. Section 8 of the U.P. Sales Tax Act, 1948 treats tax admittedly payable as due within the prescribed period and imposes simple interest on default. Where concessional or nil-rate treatment depends on statutory compliance and the dealer does not satisfy that condition, the unpaid amount is treated as part of the admitted liability and interest runs from the statutory due date. A plea of bona fide difficulty in obtaining form C did not displace the liability to interest. en-us Mon, 04 Jul 2005 00:00:00 +0530 Mon, 10 Mar 2014 17:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162597 Interest was chargeable on unpaid Central sales tax where the dealer claimed concessional treatment on the basis of form C but failed to furnish the prescribed declaration forms within time. Section 8 of the U.P. Sales Tax Act, 1948 treats tax admittedly payable as due within the prescribed period and imposes simple interest on default. Where concessional or nil-rate treatment depends on statutory compliance and the dealer does not satisfy that condition, the unpaid amount is treated as part of the admitted liability and interest runs from the statutory due date. A plea of bona fide difficulty in obtaining form C did not displace the liability to interest. Case-Laws VAT and Sales Tax Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162597