https://www.taxtmi.com/caselaws?id=163361 Interest under section 8(1) of the Uttar Pradesh Sales Tax Act was leviable where the dealer's claim that turnover represented a sale in the course of export failed. A sale qualifies as export only if there is a direct and inextricable nexus with the actual export, supported by material such as an export order and matching shipping documents; mere supply to an export-oriented unit is insufficient. Once the exemption claim failed, the turnover remained tax admittedly payable, and the dealer's plea of bona fide dispute did not defeat interest liability. The appellate deletion of interest was therefore unsustainable, and the assessee's challenge failed. en-us Fri, 30 Apr 2004 00:00:00 +0530 Tue, 01 Apr 2014 13:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163361 Interest under section 8(1) of the Uttar Pradesh Sales Tax Act was leviable where the dealer's claim that turnover represented a sale in the course of export failed. A sale qualifies as export only if there is a direct and inextricable nexus with the actual export, supported by material such as an export order and matching shipping documents; mere supply to an export-oriented unit is insufficient. Once the exemption claim failed, the turnover remained tax admittedly payable, and the dealer's plea of bona fide dispute did not defeat interest liability. The appellate deletion of interest was therefore unsustainable, and the assessee's challenge failed. Case-Laws VAT and Sales Tax Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163361