https://www.taxtmi.com/caselaws?id=162657 Interest under section 8(1) of the U.P. Sales Tax Act, 1948, is chargeable only on tax that is "admittedly payable", meaning tax disclosed in the dealer's accounts or returns, or otherwise accepted in proceedings under the Act. A rejected exemption claim does not by itself make a disputed tax liability admitted. Where the dealer had claimed exemption on the basis of purchases made for a recognised principal dealer and the liability remained contested, the tax could not be treated as an admitted liability. Interest under section 8(1) was therefore not leviable. en-us Sat, 19 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 13:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162657 Interest under section 8(1) of the U.P. Sales Tax Act, 1948, is chargeable only on tax that is "admittedly payable", meaning tax disclosed in the dealer's accounts or returns, or otherwise accepted in proceedings under the Act. A rejected exemption claim does not by itself make a disputed tax liability admitted. Where the dealer had claimed exemption on the basis of purchases made for a recognised principal dealer and the liability remained contested, the tax could not be treated as an admitted liability. Interest under section 8(1) was therefore not leviable. Case-Laws VAT and Sales Tax Sat, 19 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162657