https://www.taxtmi.com/caselaws?id=282480 Interest under the U. P. Sales Tax Act was not leviable on disputed turnover where the dealer had claimed exemption and the tax demand was therefore not admitted tax. The Court noted that no finding had been recorded on the taxability of the disputed transactions under Section 3-D, so that issue was not determined. On the interest question, it held that tax demanded on exempted or disputed turnover cannot be treated as admitted tax for the purpose of Section 8(1). The Tribunal's view that the interest demand was unsustainable was consistent with law, and the revision petitions failed on this issue. en-us Wed, 24 Jan 1996 00:00:00 +0530 Fri, 09 Aug 2019 10:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282480 Interest under the U. P. Sales Tax Act was not leviable on disputed turnover where the dealer had claimed exemption and the tax demand was therefore not admitted tax. The Court noted that no finding had been recorded on the taxability of the disputed transactions under Section 3-D, so that issue was not determined. On the interest question, it held that tax demanded on exempted or disputed turnover cannot be treated as admitted tax for the purpose of Section 8(1). The Tribunal's view that the interest demand was unsustainable was consistent with law, and the revision petitions failed on this issue. Case-Laws VAT and Sales Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282480