https://www.taxtmi.com/caselaws?id=365128 Interest under Section 8(1) of the U.P. Sales Tax Act, 1948 is chargeable only on tax that is admittedly payable, such as tax disclosed in the dealer's accounts, admitted in a return, or otherwise conceded in proceedings. Where the assessee from the outset bona fide disputed liability, paid under protest, and never admitted the tax as due, the levy falls outside Section 8(1) even if assessment was later made or the liability arose from a retrospective amendment. The authority may still examine consequences under Sections 8(1-A) and 8(1-B), but interest under Section 8(1) was not leviable. en-us Wed, 08 Aug 2018 00:00:00 +0530 Mon, 31 Dec 2018 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365128 Interest under Section 8(1) of the U.P. Sales Tax Act, 1948 is chargeable only on tax that is admittedly payable, such as tax disclosed in the dealer's accounts, admitted in a return, or otherwise conceded in proceedings. Where the assessee from the outset bona fide disputed liability, paid under protest, and never admitted the tax as due, the levy falls outside Section 8(1) even if assessment was later made or the liability arose from a retrospective amendment. The authority may still examine consequences under Sections 8(1-A) and 8(1-B), but interest under Section 8(1) was not leviable. Case-Laws VAT and Sales Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365128