https://www.taxtmi.com/caselaws?id=274395 Exemption from purchase tax under Section 3-AAAA of the U.P. Sales Tax Act was unavailable where hides and skins were purchased from unregistered dealers and no evidence showed that the sales had already suffered tax in the hands of the selling dealer; the turnover was therefore validly taxed. Interest under Section 8(1) was not leviable on the disputed tax because the assessee had denied liability on a legally arguable basis and the amount was not an admitted tax payable but unpaid. The text states that the tax liability was sustained while the interest levy was set aside. en-us Fri, 07 Jan 1994 00:00:00 +0530 Sat, 11 Aug 2018 11:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274395 Exemption from purchase tax under Section 3-AAAA of the U.P. Sales Tax Act was unavailable where hides and skins were purchased from unregistered dealers and no evidence showed that the sales had already suffered tax in the hands of the selling dealer; the turnover was therefore validly taxed. Interest under Section 8(1) was not leviable on the disputed tax because the assessee had denied liability on a legally arguable basis and the amount was not an admitted tax payable but unpaid. The text states that the tax liability was sustained while the interest levy was set aside. Case-Laws VAT and Sales Tax Fri, 07 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274395