https://www.taxtmi.com/caselaws?id=383983 A statutory exemption or concession under the U.P. Trade Tax Act, 1948 depends on furnishing the prescribed declaration form. Where no such form is issued or furnished by the assessment or appellate stage, the tax is treated as payable at the normal rate and as an admitted tax liability. On that basis, interest under Section 8(1) runs from the due date of the return, and Section 8(1-B) does not apply. Purchases from registered dealers, or any assurance by selling dealers that the form would be issued, do not alter the revenue liability. en-us Wed, 31 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 09:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383983 A statutory exemption or concession under the U.P. Trade Tax Act, 1948 depends on furnishing the prescribed declaration form. Where no such form is issued or furnished by the assessment or appellate stage, the tax is treated as payable at the normal rate and as an admitted tax liability. On that basis, interest under Section 8(1) runs from the due date of the return, and Section 8(1-B) does not apply. Purchases from registered dealers, or any assurance by selling dealers that the form would be issued, do not alter the revenue liability. Case-Laws VAT and Sales Tax Wed, 31 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383983