https://www.taxtmi.com/caselaws?id=163450 Interest under section 8(1) of the U.P. Sales Tax Act, 1948 applies where tax shown in returns or accounts remains unpaid within time, because the statutory explanation covers tax disclosed in the books or admitted in any return or proceeding. A dealer's claim that sales were in the course of export did not, by itself, remove the unpaid turnover from the category of tax admittedly payable when the exemption claim failed before the authorities. The court distinguished cases involving rate changes or classification disputes and held that a bona fide but unproved exemption claim does not bar interest under the provision. The Tribunal's deletion of interest was therefore unsustainable. en-us Fri, 28 May 2004 00:00:00 +0530 Wed, 02 Apr 2014 17:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163450 Interest under section 8(1) of the U.P. Sales Tax Act, 1948 applies where tax shown in returns or accounts remains unpaid within time, because the statutory explanation covers tax disclosed in the books or admitted in any return or proceeding. A dealer's claim that sales were in the course of export did not, by itself, remove the unpaid turnover from the category of tax admittedly payable when the exemption claim failed before the authorities. The court distinguished cases involving rate changes or classification disputes and held that a bona fide but unproved exemption claim does not bar interest under the provision. The Tribunal's deletion of interest was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163450