https://www.taxtmi.com/caselaws?id=282479 Interest under Section 8(1) of the U.P. Sales Tax Act was examined in relation to purchase tax assessed on purchases from registered dealers where the dealer had not disclosed the turnover as taxable in the accounts or return and had disputed liability under Section 3-D. The analysis states that the levy arose because the assessing authority treated the purchases as first purchases for want of Form 3-C(2), but the Tribunal found the purchases were in fact from registered dealers and therefore not first purchases liable under Section 3-D. On that basis, the tax could not be treated as tax admittedly payable within the meaning of the Explanation to Section 8(1), and interest was not leviable. en-us Mon, 29 Nov 1993 00:00:00 +0530 Fri, 09 Aug 2019 10:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282479 Interest under Section 8(1) of the U.P. Sales Tax Act was examined in relation to purchase tax assessed on purchases from registered dealers where the dealer had not disclosed the turnover as taxable in the accounts or return and had disputed liability under Section 3-D. The analysis states that the levy arose because the assessing authority treated the purchases as first purchases for want of Form 3-C(2), but the Tribunal found the purchases were in fact from registered dealers and therefore not first purchases liable under Section 3-D. On that basis, the tax could not be treated as tax admittedly payable within the meaning of the Explanation to Section 8(1), and interest was not leviable. Case-Laws VAT and Sales Tax Mon, 29 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282479