https://www.taxtmi.com/caselaws?id=282415 Where a bona fide dispute exists over tax classification and the applicable rate, the tax authority cannot insist on payment at the higher disputed rate as a condition for entertaining an application to set aside an ex parte assessment under Section 30 of the U.P. Trade Tax Act, 1948. The dealer's obligation is to accompany the application with proof of payment of the tax admitted to be due, and tax already being paid at the admitted rate satisfies that requirement. In such a situation, the application must be examined on merits rather than rejected for non-payment at the contested higher rate. en-us Wed, 09 May 2007 00:00:00 +0530 Wed, 07 Aug 2019 10:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282415 Where a bona fide dispute exists over tax classification and the applicable rate, the tax authority cannot insist on payment at the higher disputed rate as a condition for entertaining an application to set aside an ex parte assessment under Section 30 of the U.P. Trade Tax Act, 1948. The dealer's obligation is to accompany the application with proof of payment of the tax admitted to be due, and tax already being paid at the admitted rate satisfies that requirement. In such a situation, the application must be examined on merits rather than rejected for non-payment at the contested higher rate. Case-Laws VAT and Sales Tax Wed, 09 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282415